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2021 (4) TMI 197 - ITAT BANGALOREEx-parte order passed by CIT(A) - Non-appearance before CIT(A) since the affairs of the assessee company not having been properly looked into by the person incharge at the relevant point of time - HELD THAT:- In the circumstances explained by the assessee regarding the affairs of the assessee company not having been properly looked into by the person incharge at the relevant point of time, the non-appearance of the assessee before the CIT(A) was owing to reasonable cause. In the given facts and circumstances of the case, we are of the view that the assessee should be afforded an opportunity of being heard before the CIT(A). We therefore set aside the order of the CIT(A) and remand the issues raised by the assessee in the appeal before CIT(A) for fresh consideration by the CIT(A) after affording assessee opportunity of being heard. The assessee is directed to co-operate in the set aside proceedings for expeditious disposal of the appeal by the CIT(A). The appeal of the assessee is accordingly treated as allowed for statistical purposes.
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