Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2013 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (11) TMI 66 - ITAT AHMEDABADOpportunity of being heard to the assessee – Ex-parte order passed u/s 144 of the Income Tax Act – Repeatedly assessee has absented from appearance – Held that:- Though the Assessee has neither appeared before Assessing Officer or CIT(A) or before us but to meet the ends of justice, one more opportunity be granted to the Assessee to make the submissions and place the necessary material on record in support of its claim. We therefore set aside the issued to the file of CIT(A) for him to consider the submissions of the Assessee and thereafter pass a speaking order after giving reasonable opportunity of hearing to both the parties. We also direct the Assessee to suo motto appear before CIT(A) within 30 days of the receipt of this order of the Tribunal without waiting from the Revenue Department and submit all the necessary informations and also the documents so as to enable the CIT(A) to pass an appropriate order as per law as deemed fit within a reasonable time.
|