5 Hearings Missed including one During Covid Period: ITAT Grants Another Chance, Restores Matter to CIT(A) [Read Order]

The bench noted that since the CIT(A) had dismissed the appeal solely for non-compliance without addressing the merits and considering the assessee's individual status and pandemic-related disruption granting another opportunity was warranted in the interest of justice
ITAT ruling - Income Tax Appeal - ITAT Pune - taxscan

The Pune Bench of the Income Tax Appellate Tribunal (ITAT) granted relief to assessee who missed 5 hearings including one scheduled during covid period. The matter was restored to the Commissioner of Income Tax (Appeals) [CIT(A)]. The assessee, an individual taxpayer, had challenged an addition of ₹3,04,800 made under a reassessment order passed under Section…

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