ITAT Patna Cautions Assessee – Cooperate or Face Ex-Parte Order Again

Maruti Enterprises Vs DCIT (ITAT Patna) The appeal arose from an order of the CIT(A) dated 29.07.2024 for AY 2018-19.The appeal was filed with a delay of 270 days. Assessee explained that all tax matters were being looked after by a person who unfortunately passed away on 23.10.2023, & the proceedings remained unattended. Once the lapse came to light, the assessee took immediate steps to file the appeal. Accepting this explanation as genuine & supported by a death certificate, the Tribunal condoned the delay in the interest of justice. On merits, Assessee, engaged in the real estate bu...