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 case. This was due to the company being under liquidation and the Off...