ex-parte Appeal dismissal by CIT(A); ITAT Jabalpur Remands Case for Fresh Hearing

Atul Singh Parihar Vs ACIT (ITAT Jabalpur)  Responded at AO Level, CIT(A) Appeal Dismissed Ex-Parte – ITAT Jabalpur Remands Atul Singh Parihar’s Case for Fresh Hearing Assessee challenged reopening u/s 147 & addition of ₹5,45,000/- u/s 69C, contending that payments were out of personal withdrawals & not claimed as business expenditure. He also disputed reliance on a seized diary & initiation of penalty u/s 271(1)(c). CIT(A), Mumbai, however, dismissed the appeal ex parte, citing non-appearance, without considering adjournment requests & written submissions. Assessee argu...