CIT(A) failed to adjudicate grounds of appeal on merit: ITAT direct readjudication

Mohandoss Jayaprakas Vs ITO (ITAT Chennai) In the case of Mohandoss Jayaprakas vs. Income Tax Officer (ITAT Chennai), the assessee challenged the ex parte order passed by the Commissioner of Income Tax (Appeals) [CIT(A)] for the Assessment Year 2020-21. The appeal was delayed by 74 days due to the assessee’s severe illness, as stated in an affidavit. The Income Tax Appellate Tribunal (ITAT) reviewed the explanation and deemed the delay justified, condoning it to proceed with the case. The Tribunal noted that the CIT(A) had issued five notices, none of which were attended by the assessee due ...