ITAT imposes Cost of Rs. 5,000 for Negligent Attitude of assessee

Hashesh V. Patel (HUF) Vs ITO (ITAT Ahmedabad) ITAT consider it fair and proper and in the interest of justice to give one more opportunity of being heard to the assessee. However, keeping in view the casual and negligent attitude of the assessee especially during the course of assessment proceedings, ITAT impose a cost of Rs.5,000/-on the assessee. Subject to the payment of said cost to be made by the assessee to the Prime Minister’s Relief Fund, I set aside the impugned order passed by the CIT(A) ex-parte dismissing the appeal of the assessee for non-prosecution and restore the matter to t...