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2021 (1) TMI 635 - AT - Income TaxNo sufficient opportunity granted by the Ld. CIT(A) for hearing of the case - Income from compensation received against acquisition agriculture exempted income 10(37) - HELD THAT:- We find that due to non-appearance of the assessee before the Ld. CIT(A), she passed the exparte order sustaining the various additions made by the AO for both the years. Considering the totality of the facts of the case and in the interest of justice, we deem it proper to restore the issues to the file of the Ld. CIT(A) with the directions to grant one final opportunity to the assessee to substantiate his case and decide the appeal as per fact and law. The assessee is also hereby directed to appear before the Ld. CIT(A) and substantiate his case failing which, the Ld. CIT(A) is at liberty to pass appropriate order, as per law. No grounds raised by the assessee are accordingly allowed for statistical purposes.
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