ITAT Nagpur Restores Appeal Dismissed for Non-Prosecution Due to Short Notices

Balkishan Mohanlal Gandhi Vs ITO (ITAT Nagpur) Two Notices with Short Deadlines Not Enough –  CIT(A) Cannot Dismiss for Non-Prosecution Without Speaking Order Assessee filed appeal against the order of CIT(A)/NFAC dated 19.02.2024 which had dismissed his appeal for non-prosecution. It was noted that CIT(A) had issued only two notices, the first dated 02.02.2024 fixing deadline on 08.02.2024, &  the second dated 12.02.2024 fixing deadline on 16.02.2024. Tribunal observed that such short compliance windows did not amount to granting effective opportunity of hearing. Tribunal further ...