ITAT imposes cost on Assessee for failure to attend before CIT(A)

Anant Media Pvt. Ltd. Vs ACIT (ITAT Delhi) ITAT held that We strongly believe that every assessee has a right to appeal before the authorities against any addition or disallowance made to the returned income, at the same time, it is least expected that the assessee would comply with the notices issued by the authorities in an appropriate way. The assessee having miserably failed to attend before the ld. CIT(A) has taken the grounds of “audi alteram partem” before us. While the grievance of the assessee is not being pre-empted by us, at the same time, we feel that the conduct of the assesse...