ITAT Restores Matters for Fresh Decision by CIT(A) to grant Assessee fair opportunity

Freeplay Energy India Pvt Ltd Vs ITO (ITAT Delhi)

The ITAT recently addressed a case involving the second round of litigation before the Tribunal. In the first round, the assessee appealed against the decision of the first appellate authority [CIT(A)], and the Tribunal remanded the matters back to the first appellate authority for a fresh decision. However, in the second round, the appeals were decided ex parte by the learned Commissioner (Appeals), confirming the additions, as the assessee failed to appear and represent the

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