The ITAT Amritsar bench remanded a tax appeal to the CIT(A), directing the authority to reconsider condoning a 257-day delay after the assessee was not given a proper hearing.
ITAT condoned delay due to illness and ruled that Abdul Hamid Nachar’s appeals, earlier dismissed for non-filing, must be admitted and re-examined.
ITAT Amritsar orders restoration of Bashir Ahmad Sofi’s case due to violation of natural justice. Ex parte orders quashed, fresh assessment directed.