One More Chance-But Pay ₹10,000- ITAT Ranchi Restores Appeal with Cost for Non-Cooperation

Umesh Kumar Singh Vs ITO (ITAT Ranchi) Assessee filed appeal against the order of the CIT(A)/NFAC dated 23.10.2024 for AY 2017-18. Assessee had failed to produce necessary documents before both AO & CIT(A). As a result, e CIT(A) dismissed the appeal ex-parte without adjudicating the issues on merits. Before Tribunal, Assessee submitted that he could not furnish documents earlier due to unavoidable reasons, and requested one more opportunity to present relevant evidence before AO. It was pleaded that the matter may be restored to AO for fresh consideration. Department strongly opposed the p...