Non-compliance to Appellate Authority hearing notices due to inadvertence condoned: ITAT Kolkata

Batanagar Education and Research Trust Vs ITO (ITAT Kolkata) ITAT Kolkata held that non-compliance on behalf of the assessee to notice and hearing notices was due to inadvertence and hence matter restored back to CIT(A) for fresh consideration. Facts- The appellant are that the assessee being a public charitable Trust engaged in running an educational institution in the name of Batanagar Institute of Engineering, management and Science. A survey u/s 133A of the Act in the premises of BERT campus, Putkhali, Maheshtala, Kolkata and in course of recording statement one Sh. R.N. Lahiri, Vice Chair...