https://www.taxtmi.com/caselaws?id=756464 ITAT Visakhapatnam set aside an ex-parte order passed by CIT(A)-NFAC dismissing the assessee's appeal. Despite multiple hearing opportunities being provided, the assessee failed to appear or respond to notices. The Tribunal held that while CIT(A)-NFAC was justified in proceeding ex-parte due to non-appearance, the appeal should have been decided on merits rather than dismissed. In the interest of justice, the matter was remitted back to CIT(A)-NFAC for fresh consideration with one final opportunity for the assessee to be heard following natural justice principles. en-us Wed, 31 Jul 2024 00:00:00 +0530 Sat, 03 Aug 2024 12:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756464 ITAT Visakhapatnam set aside an ex-parte order passed by CIT(A)-NFAC dismissing the assessee's appeal. Despite multiple hearing opportunities being provided, the assessee failed to appear or respond to notices. The Tribunal held that while CIT(A)-NFAC was justified in proceeding ex-parte due to non-appearance, the appeal should have been decided on merits rather than dismissed. In the interest of justice, the matter was remitted back to CIT(A)-NFAC for fresh consideration with one final opportunity for the assessee to be heard following natural justice principles. Case-Laws Income Tax Wed, 31 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756464