ITAT Remands Tax Cases Due to Assessee’s Non-Compliance

Raju V. Mahakalkar Vs ACIT (Sikkim High Court) Income Tax Appellate Tribunal (ITAT) of the Sikkim High Court has remanded the appeals of Raju V. Mahakalkar for assessment years 2009-10, 2010-11, and 2011-12, citing the assessee’s repeated failure to present evidence. The appeals arose from orders by the Commissioner of Income Tax (Appeals) (CIT(A)), National Faceless Appeal Centre, Delhi, which were passed ex-parte due to the assessee’s non-participation. During the initial assessment, the Assessing Officer (AO) granted multiple opportunities for the assessee to provide relevant do...