Case Law Details
Case Name : Master General Store Vs ITO (ITAT Amritsar)
Related Assessment Year : 2017-18
Courts :
All ITAT ITAT Amritsar
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Master General Store Vs ITO (ITAT Amritsar)
Order sent to wrong counsel, appeal dismissed ex-parte: ITAT condones 458-day delay & restores demonetisation cash-deposit case
Amritsar ITAT condoned an inordinate delay of 458 days & restored the appeal to the file of CIT(A) after finding clear breach of natural justice. Tribunal noted that CIT(A)’s order dated 24-11-2023 was never served on the assessee & was instead emailed to the earlier counsel, who failed to inform the assessee
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