ITAT imposes cost on appellant for non-appearance before AO

Amritha Raj Vs ACIT (ITAT Bangalore)

ITAT notice that the learned CIT(A) has passed the impugned order ex-parte, without hearing the assessee, since the assessee did not appear before him despite of giving several opportunities. The learned A.R. submitted that the assessee was under the bona fide belief that the undisclosed income shall be assessed in the hands of the assessee’s husband. However, this explanation does not support the case of non-appearance. At the same time, the natural justice would call for giving opport

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