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ITAT Nagpur Protects Small Taxpayer: Physical Notices Mandatory When Opted
Case Law Details
- Case Name
- Ramkrushna Narayan Kanzode Vs ITO (ITAT Nagpur)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2015-16
- Courts
- All ITAT, ITAT Nagpur
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Ramkrushna Narayan Kanzode Vs ITO (ITAT Nagpur)
Failure to Serve Physical Notice Fatal – Tribunal Remands Appeal to CIT(A)
ITAT Nagpur remanded the matter back to CIT(A) after finding that the appeal was dismissed ex parte in violation of principles of natural justice. AO had framed assessment u/s 143(3) r.w.s. 153C on 28.12.2018, making addition of Rs. 34,77,643/- towards disallowance of long-term capital gain. Assessee filed appeal on 31.01.2019 but failed to comply with multiple notices issued by CIT(A) in October, December 2024 & January–February 2025. Consequently, CIT(A) dism...






