Ex-Parte Order Due to Non-Attendance by consultant: ITAT Remits Matter to AO

Ravi Prakash Sharma Vs ITO (ITAT Jaipur) The case of Ravi Prakash Sharma vs. ITO (ITAT Jaipur) revolves around an ex-parte order passed due to the non-attendance of the consultant. This article provides a detailed analysis of the case and its implications. Ravi Prakash Sharma, the assessee, filed two appeals challenging orders from the National Faceless Appeal Centre, Delhi, for the assessment years 2011-12 and 2016-17. Both cases had identical facts and grounds. The core issue was the initiation of proceedings under Section 147/148 of the Income Tax Act. The assessee had made cash deposits in...