Ex-Parte Order No Ground to Deny Justice: Matter Sent Back to CIT(A)

Ajay Kumar Vs ITO (ITAT Delhi) 

Assessee’s appeal arose from reassessment completed u/s 147 r.w.s. 144B, which was confirmed by CIT(A), NFAC due to non-filing of submissions & repeated adjournments sought by Assessee. Before ITAT, none appeared for Assessee, while Revenue supported lower orders.

ITAT held that though Assessee failed to file submissions before CIT(A), Please become a Premium member. If you are already a Premium member, login here to access the full content.