Ex-parte order for non-attendance during lockdown is unjustified

Uttar Pradesh Water Supply and Sanitation Mission Vs ACIT (ITAT Lucknow)

Passing ex-parte order when assessee could not attend the proceedings due to lockdown is not justified in law. Since Ministry of Home Affairs, Government of India, vide letter dated 24^th March, 2020 had issued directions for stopping of the work of all offices for a period of 21 days starting from 25/03/2020 but learned CIT(A) passed the order on 27/03/2020 which is not in accordance with the law.

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