SANT YAMAJI BUWA MATH,NAGPUR vs. INCOME TAX OFFICER -WARD -4(4), NAGPUR

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ITA 80/NAG/2019Status: DisposedITAT Nagpur23 December 2022AY 2013-143 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT restored the appeal to the CIT(A) for fresh adjudication. This was done in the interest of justice, as there was no indication that the assessee's non-appearance was intentional or deliberate.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed ex-parte due to non-appearance. The ITAT noted a delay in filing the current appeal, which was condoned. The CIT(A)'s order was based on the assessee's failure to appear for hearings.

What were the issues?

Whether an ex-parte order passed by the CIT(A) for non-appearance of the assessee should be set aside and the appeal restored for fresh adjudication on merits.

Which sections of the Income-tax Act were involved?

Section 143(1)

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Income Tax Appellate Tribunal, NAGPUR BENCH, NAGPUR – VIRTUAL COURT

Before: SHRI S. S. GODARA

For Appellant: Shri Mahavir Atal
For Respondent: Shri G. J. Ninawe
Hearing: 01.11.2022Pronounced: 27.12.2022

ORDER

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