ITAT Guwahati Judgments — March 2019

The Tribunal found that the CIT(A) had dismissed the appeal without giving the assessee a sufficient opportunity to be heard and without passing a reasoned order as required by law. Therefore, the ex-parte order of the CIT(A) was set aside.

The Tribunal found sufficient cause for the assessee's non-compliance and noted that the CIT(A)'s order did not meet the statutory requirements. Therefore, the CIT(A)'s order was set aside.