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2021 (1) TMI 356 - AT - Income TaxDismissal of appeal due to non-appearance by the assessee - AO passed the order u/s 143(3) r.w. section 144 determining the total income of the assessee as against loss wherein he made addition u/s 68 - HELD THAT:- As per the provisions of the Income-tax Act, the ld.CIT(A) has to decide the appeal on merit and cannot dismiss the appeal on account of non-prosecution. Considering the totality of the facts of the case and in the interest of justice, we deem it proper to restore the issue to the file of the CIT(A) with a direction to grant one final opportunity to the assessee to substantiate its case and decide the issue as per fact and law. The assessee is also hereby directed to appear before the ld. CIT(A) and substantiate its case, failing which the ld.CIT(A) is at liberty to pass appropriate order as per law. - Appeal is allowed for statistical purposes
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