https://www.taxtmi.com/caselaws?id=756155 ITAT Ahmedabad set aside CIT(A)'s order and directed CIT(A) to conduct preliminary enquiry regarding assessee's claim of filing additional evidence including land records and agricultural income proof. The tribunal found sufficient reasons for assessee's non-appearance during reassessment proceedings. CIT(A) was directed to examine exemption from advance tax deposit under Section 249(4)(b) and pass reasoned order on appeal admission. If appeal is admitted, CIT(A) must adjudicate on merits while admitting additional evidence and following Section 250(6) requirements for determination points and reasoning. Appeal allowed for statistical purposes. en-us Fri, 26 Jul 2024 00:00:00 +0530 Mon, 29 Jul 2024 10:02:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756155 ITAT Ahmedabad set aside CIT(A)'s order and directed CIT(A) to conduct preliminary enquiry regarding assessee's claim of filing additional evidence including land records and agricultural income proof. The tribunal found sufficient reasons for assessee's non-appearance during reassessment proceedings. CIT(A) was directed to examine exemption from advance tax deposit under Section 249(4)(b) and pass reasoned order on appeal admission. If appeal is admitted, CIT(A) must adjudicate on merits while admitting additional evidence and following Section 250(6) requirements for determination points and reasoning. Appeal allowed for statistical purposes. Case-Laws Income Tax Fri, 26 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756155