ITAT: In view of reasonable cause for failure to attend the hearing by the Authorised Representative, the assessee should not be penalized

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Last updated: 13 July 2021
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The Income Tax Appellate Tribunal (ITAT) has ruled that an assessee should not face penalties if their authorised representative fails to attend a hearing, provided there was a reasonable cause for the absence. This decision came after the assessee's appeal was dismissed ex-parte by the CIT(A) without proper consideration of the grounds, following a best judgement assessment by the AO.

Court :
ITAT Delhi

Brief :
This appeal by the assessee is directed against order dated 10/10/2019 passed by the Learned Commissioner of Income Tax (Appeals), Ghaziabad [in short ‘the Ld. CIT(A)’] for assessment year 2010-11 raising following grounds:

Citation :
ITA No.14/Del/2020

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