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2020 (3) TMI 598 - AT - Income TaxEx parte order of CIT(A) - providing proper opportunity to the assessee - assessee in default - HELD THAT:- Orders were passed ex parte as the assessees were not represented before the Ld. First Appellate Authority. In all the six appeals the assesses have challenged the action of the Ld. Commissioner of Income Tax (Appeals) in not affording a proper opportunity to the assessee and in passing an ex parte order. Although, we do note that the assessee have been most casual in their approach and were not present before the Ld. Commissioner of Income Tax (Appeals) and have also chosen not to be represented before this Tribunal today, in the interest of substantial justice, we deem it fit to restore these appeals to the file of the Ld. Commissioner of Income Tax (Appeals) with the direction to adjudicate the appeals of the assessees on merits after giving proper opportunity to the assessees to present their cases. It is so directed accordingly. We also direct the assessees to comply with the notices issued by the office of the Ld. First appellate authority and fully cooperate in the first appellate proceedings when called upon to do so failing which the Ld. First appellate authority shall be at liberty to proceed ex parte qua the assessees and adjudicate these appeals on merits in accordance with law.
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