Case not presented properly by Assessee due to Old age before AO & CIT(A): ITAT allows one more Opportunity

Dr. Mumtaz Ali Khan Afzal Vs Income Tax Officer (ITAT Hyderabad)

From the facts of the case it appears that the assessee did not properly co-operate before the Ld. AO. However, considering the explanation rendered by the Ld. AR regarding the hardship faced by the assessee and since the assessee is a senior citizen, we are of the view that in the interest of justice one more opportunity should be provided to the assessee to pursue his case. Accordingly, we hereby remit the entire matter back to the file of Ld. AO for de novo

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