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

Facts

The appeals were filed against separate orders of the Ld. CIT(A-3), Noida, which had confirmed the Assessing Officer's action due to the assessee's non-appearance. The assessee's counsel submitted that the non-appearance was due to a genuine reason of incorrect email communication.

Held

The Tribunal found merit in the assessee's contention regarding non-appearance due to a genuine reason. It was held that to serve the interest of justice, the issues in dispute should be remitted back to the Ld. CIT(A) for a fresh decision after providing an adequate opportunity of being heard.

Key Issues

Whether the appeals should be allowed for statistical purposes and remitted back to the Ld. CIT(A) due to the assessee's non-appearance caused by a genuine communication error.