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2018 (1) TMI 583 - ITAT KOLKATAReopening of assessment - no compliance on the part of the assessee to the notices issued by him fixing the said appeals for hearing from time to time - Held that:- Non-compliance on the part of the assessee during the course of appellate proceedings before the ld. CIT(Appeals) was for the reasons beyond the control of the assessee and one more opportunity can justifiably be given to the assessee in the interest of justice to put forth its case on merit before the ld. CIT(Appeals). Accordingly set aside the impugned orders passed by the ld. CIT(Appeals) exparte and remit the matter back to him for disposing of the appeals of the assessee afresh on merit after giving one more opportunity of being heard to the assessee. - Decided in favour of assessee for statistical purposes.
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