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3 orders · Page 1 of 1
The Tribunal condoned the delay in filing the appeal. Considering the ex-parte nature of previous orders and the assessee's willingness to submit evidence, the matter was remanded back to the Assessing Officer for fresh adjudication.
The Tribunal found that the CIT(Appeals) did not follow the prescribed procedure and the Assessing Officer passed an ex-parte order. Therefore, both orders were set aside for a fresh assessment.
The Tribunal found that the notices issued by the Commissioner provided insufficient time for the assessee to submit the required information. Therefore, the matter was remitted back to the Commissioner for re-adjudication after proper notice.