Appellant not attended hearing due to Covid-19 – ITAT set-aside Ex-parte order

Jeyaraman Senthil Kumar Vs DCIT (ITAT CHENNAI) On perusal of the appellate order, we find that the ld. CIT(A) has given several opportunities and the assessee could not appear before the ld. CIT(A) due to circumstances beyond his control being COVID-19 pandemic period. Hence, we are of the opinion that one more opportunity should be given to the assessee. Accordingly, we set aside the ex-parte order of the ld. CIT(A) and remit the matter back to the file of the ld. CIT(A) to decide the issue afresh in accordance with law after affording an opportunity of being heard to the assessee to substant...