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Income Tax - Highlights / Catch Notes

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Ex-parte order passed by CIT-A -NFAC - submission of assessee ...


Case Remanded to CIT(A) After Notices Went to Assessee's Spam Folder, Ensuring Fair Representation.

June 10, 2023

Case Laws     Income Tax     AT

Ex-parte order passed by CIT-A -NFAC - submission of assessee that the notices issued by CIT (A) NFAC through mail went to Spam for which he was not able to see the notices issued and remained unrepresented - Considering the totality of the facts of the case and in the interest of justice, matter restored back before CIT(A) - AT

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