https://www.taxtmi.com/caselaws?id=778340 ITAT (AT) held that the tribunal cannot sustain CIT(A)'s set-aside of the AO's action where the assessee failed to respond or make any representation before the AO after a survey disclosure and retracted statement. The ITAT found CIT(A) had underplayed the assessee's non-compliance and was improperly swayed by later submissions. The matter was directed to be proceeded afresh by the AO with adequate opportunity to the assessee, and the assessee was admonished to cooperate in the fresh proceedings. en-us Thu, 16 Jan 2025 00:00:00 +0530 Mon, 15 Sep 2025 08:26:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778340 ITAT (AT) held that the tribunal cannot sustain CIT(A)'s set-aside of the AO's action where the assessee failed to respond or make any representation before the AO after a survey disclosure and retracted statement. The ITAT found CIT(A) had underplayed the assessee's non-compliance and was improperly swayed by later submissions. The matter was directed to be proceeded afresh by the AO with adequate opportunity to the assessee, and the assessee was admonished to cooperate in the fresh proceedings. Case-Laws Income Tax Thu, 16 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778340