MRS. REKHA CHOUDHARY,GHAZIABAD vs. DCIT-CENTRAL CIRCLE, GHAZIABAD

Facts

Two assessees, Ms. Rekha Choudhary and Sh. Vineet Choudhary, filed 8 appeals against orders of the Ld. CIT(A) confirming the Assessing Officer's actions. Their non-appearance before the Ld. CIT(A) was attributed to an inadvertently wrong email communication, and they sought an opportunity to present their cases afresh.

Held

The Tribunal acknowledged the genuine reasons for non-appearance before the Ld. CIT(A) and remitted all 8 appeals back to the Ld. CIT(A) for fresh consideration. The Ld. CIT(A) is directed to provide adequate opportunity to both assessees, who are also directed to cooperate.

Key Issues

Whether the non-appearance of the assessees before the Ld. CIT(A) due to an inadvertently wrong email communication warranted remitting the cases for fresh consideration.