https://www.taxtmi.com/caselaws?id=775739 The ITAT Hyderabad set aside the ex-parte order of the CIT(A) dismissing the appeal for non-prosecution and restored the matter to the AO for de novo consideration. The AO's best judgment assessment under section 147 was upheld due to the assessee's failure to file relevant evidence and non-compliance with notices. However, the Tribunal held that the CIT(A) erred in dismissing the appeal without deciding on merits despite material on record. The case was remanded with directions to provide the assessee a reasonable opportunity of hearing. The appeal was allowed for statistical purposes. en-us Fri, 25 Jul 2025 00:00:00 +0530 Wed, 30 Jul 2025 08:21:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775739 The ITAT Hyderabad set aside the ex-parte order of the CIT(A) dismissing the appeal for non-prosecution and restored the matter to the AO for de novo consideration. The AO's best judgment assessment under section 147 was upheld due to the assessee's failure to file relevant evidence and non-compliance with notices. However, the Tribunal held that the CIT(A) erred in dismissing the appeal without deciding on merits despite material on record. The case was remanded with directions to provide the assessee a reasonable opportunity of hearing. The appeal was allowed for statistical purposes. Case-Laws Income Tax Fri, 25 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775739