Ex-parte order by CIT(A) set aside as assessee unaware about on-going appellate proceeding

Pramila Gokuldas Daga Girls College Vs ITO (ITAT Raipur)

ITAT Raipur held that ex-parte order passed by CIT(A) is liable to be set aside since there were justifiable reasons for the assessee trust of having remained unaware about the on-going appellate proceedings before the CIT(A). Accordingly, matter restored back for fresh consideration.

Facts- During the course of assessment proceedings, the A.O observed that the assessee trust had during the subject year made cash deposits of Rs.77,27,120/- in its bank account. Also, it was observed by

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