BASANT GROVER,JABALPUR vs. INCOME TAX OFFICER WARD 2(3), JABALPUR
In the result, the appeal filed by the assessee is allowed partly for statistical purposes
ITA 93/JAB/2022[2013-14]Status: DisposedITAT Jabalpur20 Sept 2023AY 2013-14
Bench: Shri Om Prakash Kantshri Pavan Kumar Gadalebasant Grover, Vs Ito, 245/2, Behind Ashoka Ward-2(3), Apartment, Madanmahal, Jabalpur. Jabalpur-482002 (M.P.) (Appellant) (Respondent) Pan No. Adbpg3734F Assessee By None Revenue By Shri Rajesh Kumar Gupta, Sr.Dr Date Of Hearing 13/09/2023 Date Of Pronouncement 20/09/2023
Section 250Section 271(1)(c)Section 54Section 68
section 250 of the Income Tax Act, 1961 is illegal and bad in law being ex-parte, thus violating the "principle of natural justice", by not giving proper opportunity to the assessee; who was bedridden due to heart problem and
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was thus prevented in giving replies to the notices which is a reasonable cause.
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