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Section 271(1)(c)3 Section 2713 Section 143(3)2

SHRI KRISHANMOHAN RAMWADH SHINGH,JAMNAGAR vs. THE INCOME TAX OFFICER, WARD-2(2),, JAMNAGAR

In the result appeal, of the assessee is allowed

ITA 379/RJT/2018[2012-13]Status: DisposedITAT Rajkot14 Sept 2022AY 2012-13

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

For Appellant: NoneFor Respondent: Shri B. D. Gupta, Sr. DR

Section 143(3)Section 271Section 271(1)(c)

u/s. 271(l)(c) of the Act and therefore, the same is confirmed.” 6. When the matter was called out for hearing no body attended on behalf of the assessee despite the fact that the notice intimating the date of hearing was duly served upon the assessee. Accordingly, in the absence of any cooperation from the side of the assessee