Tag: ex-parte order
Delay in filing appeal condoned as assessee was not a tech savvy person and could not see notice sent to email mentioned in Form No. 35 ABCAUS Case Law Citation:ABCAUS 3730 (2023) (05) ITAT In the instant case, the assessee had challenged the order passed by the CIT(A) …
NFAC did not sent notice to email id mentioned in Form 35. ITAT remand case despite CIT(A) had given finding on the merits. ABCAUS Neutral Case Law Citation:ABCAUS 3697 (2023) (04) ITAT Important Case Laws relied upon by parties:N. Balakrishnan vs. M. Krishnamurthy (1998) 7 SSC 123 (SC)New …
ITAT can not dismiss appeal ex-parte without addressing merits of issues in appeal- Allahabad High Court ABCAUS Case Law CitationABCAUS 3561 (2021) (11) HC Important case law relied referred:Multiplan India Ltd. 38 ITD 320Estate of Late Tukojirao Holkar vs. vs. CWT 223 ITR 480CIT vs. B. Bhattachargee & …
ITAT warns CIT(A) of penalty for not-passing speaking order on merit due to non appearance or non prosecution ABCAUS Case Law Citation:ABCAUS 3240 (2020) (01) ITAT In the instant case, an appeal was filed by the assessee against the order of the Commissioner of Income Tax . It …
Dismissing appeal ex-parte by CIT(A) on very first date of hearing without giving proper opportunity to the assessee to prepare the case was unjustified – ITAT ABCAUS Case Law Citation: ABCAUS 2906 (2019) (05) ITAT The appeal by Assessee was directed against the Order of the CIT(A) whereby …
Ex parte order passed without considering e-mail sent to Assessing Officer and CIT(A) restored back to AO by ITAT ABCAUS Case Law Citation: ABCAUS 2601 (2018) (10) ITAT The instant appeal was filed by the revenue against the order of the CIT(A). The assessee was an individual and …
CIT-Appeals ex-parte order bad as he himself adjourned hearing for being busy, notice received on same date and AR was suffering from high fever – ITAT ABCAUS Case Law Citation: ABCAUS 1251 (2017) (05) ITAT The Grievance: The appellant assessee was aggrieved by the order passed by the …
CIT Appeals must pass speaking order even in ex-parte cases. ITAT Delhi, in a recent case remanded back the appeal of the assessee which was dismissed in limine by CIT(A) for non appearnace. Case Law Details: I.T.A .No.-2379/Del/2015 (ASSESSMENT YEAR-2010-11) Abhinav Dwivedi vs ITO Date of Judgment/Order: 04/05/2016 Brief Facts of the …