Mr.X , against whom an ExParte Order has been passed for non attendance by him before the authorities for notices been issued to him. Consequently Mr.X filed an appeal with CIT(A) within the time allowed as per IT Act, stating his genuine reasons for not being able to comply with the notices. In the hearing to be held by CIT(A) , Mr.X now wants the CIT(A) to set aside the ExParte order passed by the authorities. Can this be done ??? If yes or no is there any relevant case law that can be referred.????
19 January 2013
The CIT(A) may set aside the Order and remand the case back to the AO in case he is satisfied with the reasons submitted by the assessee.