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2018 (8) TMI 1709 - AT - Income TaxGranting one more opportunity before the CIT(A) - assessee failed to put in appearance before the CIT(A) and comply with his requisition so that the appeals of the assessee could be disposed of by him on merits considering the submissions of the assessee - Held that:- To render substantial justice to the assessee, an opportunity should be granted to him. However, we are alive to the fact that the assessee did not avail the opportunities allowed to him by the Assessing Officer as well as the CIT(A). Hence, we impose a cost of ₹ 5,000/- for each year on the assessee. The assessee is directed to deposit the cost within 15 days from the date of this order and file copy of the challan with the CIT(A) and also a copy of the same to the Tribunal. The CIT(A) is directed to dispose of the appeals of the assessee as early as possible. With these directions, the grounds of appeal of the assessee are allowed for statistical purposes.
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