No Proof of Mala Fide Conduct – Appeal Referred Back to CIT(A)

Late Prakash Chandra Virdi Vs ITO (ITAT Raipur)

No Proof of Deliberate Default—Natural Justice Requires One More Opportunity- CIT(A) Must Give Speaking Order

Tribunal examined an ex-parte order passed by CIT(A)/NFAC due to Assessee’s repeated non-compliance. AO had completed assessment & CIT(A) dismissed the appeal ex-parte after multiple notices. Tribunal noted that although Assessee did not appear, there was no material to show any deliberate or mala fide non-compliance. Relying on Raipur ITAT Division Bench decision in Br

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