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Income Tax - Highlights / Catch Notes

Home Highlights February 2023 Year 2023 This

Ex-parte order - Non compliance of notice issued by the ...


Assessee's Non-Compliance Leads to Ex-Parte Order, Case Remanded for Reconsideration Prioritizing Natural Justice.

February 25, 2023

Case Laws     Income Tax     AT

Ex-parte order - Non compliance of notice issued by the Authorities and non appearance before the Authorities inspite of repeated notices/summons is dis-regard towards the Authorities. Be that as it may, without going into merits, considering the interest of natural justice, one more opportunity is granted to the assessee, and the file is restored back to the ld. CIT (A) for consideration afresh - AT

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