Sufficient cause shown for not attending hearing before CIT(A): Matter restored back to CIT(A)

Dinesh Kumar Mishra Vs ITO (ITAT Raipur) ITAT Raipur held that passing of CIT(A) order was ex-parte without hearing the assessee and there is sufficient cause shown by assessee in not attending hearings as per opportunities granted by CIT(A). Accordingly, matter remanded back to CIT(A). Facts- The assessee is a partnership firm engaged in the transport business, had not filed its regular Return of Income. Further as per information available in ITR data, it was noticed by the revenue that TDS u/s 194C was deducted at Rs.21,92,390/- and u/s 194A for Rs. 9,26,829/-. It is also noticed by the Ld....