Afzalgarh Mahavidyalya Vs ITO: ITAT Restores Matter for Fresh Review

Afzalgarh Mahavidyalya Vs ITO (ITAT Delhi)

In the case of Afzalgarh Mahavidyalya Vs ITO, the ITAT Delhi reviewed an appeal against the CIT(A)’s ex-parte order for the Assessment Year 2017-18. The CIT(A) had dismissed the appeal after the assessee failed to respond to multiple notices or provide necessary documents, leading to upholding the additions made by the AO. The assessee argued that inadequate representation before the CIT(A) warranted a fresh adjudication. The department contended that the CIT(A) had given sufficient opportunities and requested either upholding the or

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