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ITAT Hyderabad Condonation of Delay: Appeal Restored After NFAC Sent Notices to Wrong Email

Case Law Details

Case Name
Vijay Tiles & Cement Products Vs ACIT (ITAT Hyderabad)
Date of Judgement/Order
Only available for paid members
Related Assessment Year
2013-14
Advertisement Vijay Tiles & Cement Products Vs ACIT (ITAT Hyderabad) Justice-Oriented Approach Prevails- Wrong Email, Wrong Dismissal- ITAT Hyderabad Restores Appeal After Noticing NFAC Sent Notices to Incorrect Address Assessee, filed an appeal before the CIT(A) against the assessment order passed u/s 143(3) r.w.s. 147 for AY 2014-15. However, during the appellate proceedings, Assessee  did not appear, as it never received any hearing notices. Consequently, the CIT(A) dismissed the appeal ex-parte for non-prosecution and upheld the assessment order. Aggrieved by this dismissal, Assess...
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Author Info

CA Vijayakumar Shetty
Qualification: CA in Practice
Company: Shetty & Co, Chartered Accountants, Mangalore
Location: Mangalore, Karnataka
Articles Published: 5,842

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