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Facts
The Revenue appealed against the order of the CIT(A) which had set aside the assessment order passed ex-parte under Section 144 of the Income Tax Act. The assessee filed a Cross Objection.
Held
The Tribunal upheld the CIT(A)'s order, finding no infirmity in setting aside the ex-parte assessment order and remitting the issues to the AO. The Cross Objection was dismissed as not maintainable and time-barred.
Key Issues
Whether the CIT(A) was justified in setting aside an ex-parte assessment order? Whether the Cross Objection filed by the assessee was maintainable?
Sections Cited
144, 251(1)(a), 253(4)
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Income Tax Appellate Tribunal, DIVISION BENCH, ‘A’ CHANDIGARH
Before: SHRI RAJPAL YADAV & SHRI MANOJ KUMAR AGGARWAL
आदेश क� ��त�ल�प अ�े�षत/ Copy of the order forwarded to :