BARAKA NEWLAND PVT. LTD.,COIMBATORE vs. DCIT, CORPORATE CIRCLE-2, COIMBATORE

Facts

The assessee's appeal was dismissed by the CIT(A) for non-prosecution as submissions and evidence were not furnished. The assessee's counsel requested one more opportunity, stating that hearing notices were partly complied with but an adjournment request was denied.

Held

The Tribunal noted that the CIT(A) had issued hearing notices which were partly complied with, and the assessee's request for adjournment was denied. In the interest of justice, the assessee was provided one more opportunity to represent their case.

Key Issues

Whether the assessee should be granted another opportunity to present their case before the Assessing Officer after the appeal was dismissed for non-prosecution.