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2021 (4) TMI 196 - ITAT BANGALOREBest judgment assessment - no reply of notice u/s. 143(2) - there was a proposal to estimate the income at 20% of the turnover - HELD THAT:- It is the claim of the assessee that there was change of address. Consequently, the notices issued by the A.O. and the CIT(A) were never received by him. The assessee has filed an Affidavit stating the reasons of non-appearance before the A.O. and the CIT(A). In the interest of justice and equity, one more opportunity should be granted to the assessee to represent the case before the A.O. Therefore, the entire issue raised in this appeal is restored to the files of the A.O. The assessee shall cooperate with the Department and shall not seek unnecessary adjournments. The A.O. shall afford a reasonable opportunity of hearing to the assessee and shall take a decision in accordance with law. It is ordered accordingly.
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