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Income Tax - Highlights / Catch Notes

Home Highlights December 2022 Year 2022 This

Ex parte order of CIT-A - assessee had bonafide reasons for ...


Income Tax Appeal Remanded After Non-Appearance; Assessee Must Cooperate in Expedited Proceedings or Face Decision on Available Material.

December 9, 2022

Case Laws     Income Tax     AT

Ex parte order of CIT-A - assessee had bonafide reasons for non-appearance on the scheduled date of hearing - matter restored back - In case, however, the assessee does not fully co-operate in expeditious disposal of remanded proceedings, learned CIT(A) will be at liberty to take such action, apart from disposal of appeal based on material on record, as he deems fit and proper and judicious. - AT

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