https://www.taxtmi.com/caselaws?id=445017 The Tribunal addressed twin appeals concerning the assessment year 2008-2009 against the CIT(A)-2, Nagpur's orders under sec. 271(1)(c) of the Income Tax Act, 1961. The Tribunal found that the ex-parte adjudication by the Assessing Officer lacked evidence of proper notice to the assessee, especially considering the Covid-19 pandemic. The appeals were remanded to the CIT(A) for fresh adjudication with three effective hearing opportunities. Additionally, a 266-day delay in filing the appeals was condoned due to the pandemic, following the apex court's directions, and the appeals were allowed for statistical purposes. en-us Thu, 26 Oct 2023 00:00:00 +0530 Sat, 28 Oct 2023 08:34:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445017 The Tribunal addressed twin appeals concerning the assessment year 2008-2009 against the CIT(A)-2, Nagpur's orders under sec. 271(1)(c) of the Income Tax Act, 1961. The Tribunal found that the ex-parte adjudication by the Assessing Officer lacked evidence of proper notice to the assessee, especially considering the Covid-19 pandemic. The appeals were remanded to the CIT(A) for fresh adjudication with three effective hearing opportunities. Additionally, a 266-day delay in filing the appeals was condoned due to the pandemic, following the apex court's directions, and the appeals were allowed for statistical purposes. Case-Laws Income Tax Thu, 26 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445017