https://www.taxtmi.com/caselaws?id=780928 The assessee's appeal was dismissed for non-prosecution, but the ITAT accepted that notices were not effectively received and that the assessee was unfamiliar with electronic and faceless proceedings. As the Department did not oppose restoration, the Tribunal held that one further opportunity was justified. The dismissal was set aside, and the matter was remitted for de novo adjudication with a direction to grant reasonable opportunity of hearing. The assessee was also directed to cooperate in the proceedings, and the grounds were allowed for statistical purposes. en-us Thu, 29 May 2025 00:00:00 +0530 Sat, 08 Nov 2025 08:30:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780928 The assessee's appeal was dismissed for non-prosecution, but the ITAT accepted that notices were not effectively received and that the assessee was unfamiliar with electronic and faceless proceedings. As the Department did not oppose restoration, the Tribunal held that one further opportunity was justified. The dismissal was set aside, and the matter was remitted for de novo adjudication with a direction to grant reasonable opportunity of hearing. The assessee was also directed to cooperate in the proceedings, and the grounds were allowed for statistical purposes. Case-Laws Income Tax Thu, 29 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780928