In the absence of cooperation from assessee Ld CIT will be free to adjudicate the appeal on merit basis
Last updated: 04 May 2012
Court :
INCOME TAX APPELLATE TRIBUNAL
Brief :
Referring to the grounds of appeal, it was submitted by the learned AR that the assessee had reasonable and sufficient cause for non-appearance before CIT (A) as Shri Ajay Gupta was suffering from high blood pressure. He submitted that otherwise also learned CIT (A) has not adjudicated the issues raised by the assessee on merits, hence, the matter is required to go back to the file of CIT (A) with a direction to pass the order on merit after giving the assessee a reasonable opportunity of hearing
Citation :
Fine Properties Pvt. Ltd.,Ganpati Apartment,Basement House,6, Ali Pur Road,Civil Lines,New Delhi. PAN: AAACF1941J Vs. ITO,Ward 11 (2),New Delhi.(Appellant) (Respondent)
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CS Bijoy
Published in Income Tax
Views : 1635
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