https://www.taxtmi.com/caselaws?id=772824 ITAT Ahmedabad set aside CIT(A)'s ex-parte dismissal and restored matter to AO for fresh adjudication. Assessment was completed ex-parte under section 144 due to assessee's non-compliance with notices under sections 143(2) and 142(1). CIT(A) also dismissed appeal ex-parte for non-participation. ITAT found assessee's inability to pursue matter was due to factors beyond control including ill health and conflicting legal advice. Applying natural justice principles, tribunal granted one more opportunity to present case before AO with direction for full cooperation and document submission. Cost of Rs. 5,000 imposed on assessee payable within 30 days to ensure future compliance. en-us Wed, 12 Mar 2025 00:00:00 +0530 Sat, 14 Jun 2025 06:47:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772824 ITAT Ahmedabad set aside CIT(A)'s ex-parte dismissal and restored matter to AO for fresh adjudication. Assessment was completed ex-parte under section 144 due to assessee's non-compliance with notices under sections 143(2) and 142(1). CIT(A) also dismissed appeal ex-parte for non-participation. ITAT found assessee's inability to pursue matter was due to factors beyond control including ill health and conflicting legal advice. Applying natural justice principles, tribunal granted one more opportunity to present case before AO with direction for full cooperation and document submission. Cost of Rs. 5,000 imposed on assessee payable within 30 days to ensure future compliance. Case-Laws Income Tax Wed, 12 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772824