Appellate Authority shall dispose Appeal on Merits even in the Absence of Assessee during Proceedings: ITAT [Read Order]

Appellate Authority - dispose Appeal on Merits - absence of Assessee during Proceedings - ITAT - Taxscan

The Income Tax Appellate Tribunal (ITAT), Delhi bench has held that the appellate authority shall dispose the appeal on merits even in the absence of assessee during proceedings. The assessee, Mr. N K R Shanmugham, challenged a revisional order where the Commissioner revised the original assessment made u/s.143(3) of the Act. On first appeal, the…

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