ITAT Chennai Judgments — November 2020

The Tribunal held that the CIT(A) should have condoned the delay and considered the merits. The Tribunal also found that the CIT(A) passed an ex-parte order without giving the assessee an opportunity to be heard. Therefore, the appeals were allowed for statistical purposes.

The tribunal found that the Principal Commissioner passed an ex-parte order without giving a proper opportunity to the assessee. Therefore, in the interest of justice and natural justice, one more opportunity was granted.

The Tribunal held that the CIT(A) should have condoned the delay and considered the merits. The Tribunal also found that the CIT(A) passed an ex-parte order without giving the assessee an opportunity to be heard. Therefore, the appeals were allowed for statistical purposes.