ITAT Grants Assessee Opportunity to Present Case on Merits After Ex-Parte Orders

Pashupati Dealcom Pvt. Ltd. Vs ITO (ITAT Kolkata)

Income Tax Appellate Tribunal (ITAT) Kolkata remanded the case of Pashupati Dealcom Pvt. Ltd. to the Assessing Officer (AO) after noting that both the assessment and appellate orders were passed ex-parte. The case pertained to the assessment year 2013-14, and the assessee had appealed against the order of the Commissioner of Income Tax (Appeals)-NFAC, Delhi. The tribunal acknowledged a seven-day delay in filing the appeal but condoned it after the assessee provided a reasonable explanation. The assessee’s dire

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