ITAT restore matter to AO as matter was not properly argued before AO for bonafide reasons

Kishoresinh Hemantsinh Chudasama Pipali Vs DCIT (ITAT Ahmedabad) Undisputedly, before the ld. CIT(A), none-appeared on behalf of the assessee and the appeal was decided ex parte. I have also gone through the Form no. 35 filed before the ld. CIT(A) and find that the assessee has rightly mentioned that email-id mentioned therein was that of his friend, Shri Gaurangsinh Chudasama, i.e. “gaurangsinhachudasama@gmail.com”. Therefore, the assessee’s explanation for not appearing before the ld.CIT(A) as being misinformed, regarding notices being sent to his authorized representative appears to b...