ITAT Nagpur Restores Appeal Dismissed for Non-Prosecution Due to Short Notices

Balkishan Mohanlal Gandhi Vs ITO (ITAT Nagpur)

Two Notices with Short Deadlines Not Enough –  CIT(A) Cannot Dismiss for Non-Prosecution Without Speaking Order

Assessee filed appeal against the order of CIT(A)/NFAC dated 19.02.2024 which had dismissed his appeal for non-prosecution. It was noted that CIT(A) had issued only two notices, the first dated 02.02.2024 fixing deadline on 08.02.2024, &  the second dated 12.02.2024 fixing deadline on 16.02.2024. Tribunal observed that such short compliance windows did not amount to granting effective opportunity of hearing

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