https://www.taxtmi.com/caselaws?id=782927 ITAT Hyderabad set aside ex-parte orders of CIT(A) relating to penalty u/s 270A for AYs 2017-18 and 2018-19 and the best judgment assessment u/s 144 for AY 2018-19. The Tribunal held that dismissal of the assessee's appeals for non-prosecution, without addressing the plea of non-receipt of notices and the impact of deletions made in quantum proceedings, was unjustified. It directed CIT(A) to re-adjudicate all three matters afresh by passing reasoned, speaking orders after affording adequate opportunity of hearing. Appeals were allowed for statistical purposes. en-us Wed, 13 Aug 2025 00:00:00 +0530 Sat, 06 Dec 2025 08:46:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782927 ITAT Hyderabad set aside ex-parte orders of CIT(A) relating to penalty u/s 270A for AYs 2017-18 and 2018-19 and the best judgment assessment u/s 144 for AY 2018-19. The Tribunal held that dismissal of the assessee's appeals for non-prosecution, without addressing the plea of non-receipt of notices and the impact of deletions made in quantum proceedings, was unjustified. It directed CIT(A) to re-adjudicate all three matters afresh by passing reasoned, speaking orders after affording adequate opportunity of hearing. Appeals were allowed for statistical purposes. Case-Laws Income Tax Wed, 13 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782927