Hospitalization & Death of Director’s Parent genuine reason for non-attendance

Vasan Technology Pvt. Ltd. Vs ITO (ITAT Kolkata)

Assessee has submitted that its director’s parents expired during the year under consideration and, therefore, he was held up in hospital discharging his pious obligation by looking after them in the Hospital. Since the assessee could not produce the evidence, AO has disallowed the expenses. Since there is a reasonable cause for the assessee not to appear before the AO, in the interest of Justice and fair play, ITAT set aside the impugned order of Ld. CIT(A) and remanded the matter back to the file of A

Please become a Premium member. If you are already a Premium member, login here to access the full content.