https://www.taxtmi.com/caselaws?id=761236 ITAT Ahmedabad set aside the ex-parte appellate order of CIT(A) in a second round of litigation involving disallowance of freight expenses under section 40(a)(ia). The assessee firm failed to comply with eight notices issued by CIT(A) and did not participate in appellate proceedings, citing dissolution/discontinuance of business. Despite criticizing the assessee's negligent conduct and non-compliance, ITAT remanded the matter back to CIT(A) for fresh adjudication on merits, emphasizing principles of natural justice and the mandate to compute correct taxes from the correct assessee. en-us Fri, 30 Aug 2024 00:00:00 +0530 Thu, 07 Nov 2024 08:47:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761236 ITAT Ahmedabad set aside the ex-parte appellate order of CIT(A) in a second round of litigation involving disallowance of freight expenses under section 40(a)(ia). The assessee firm failed to comply with eight notices issued by CIT(A) and did not participate in appellate proceedings, citing dissolution/discontinuance of business. Despite criticizing the assessee's negligent conduct and non-compliance, ITAT remanded the matter back to CIT(A) for fresh adjudication on merits, emphasizing principles of natural justice and the mandate to compute correct taxes from the correct assessee. Case-Laws Income Tax Fri, 30 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761236