SINHA ENTERPRISES,SONEBHADRA vs. INCOME TAX OFFICE, R - 3(4), SONEBHADRA

The first two notices issued by the CIT(A) are during the pandemic period and particularly when a complete lockdown was in operation. Accordingly, in the facts and circumstances of the case and in the interest of justice when the CIT(A) has not decided the appeals of the assessee on merits and dismissed the same in limine, the impugned orders of the CIT(A) are set aside and the matters are remanded to the record of the CIT(A) for deciding the same afresh on merits by a speaking order after giving one more opportunity of hearing to the assessee.

In the result, both the appeals of the assessee are allowed for statistical purposes. Order pronounced in the open Court on conclusion of hearing on 23.05.2022.