https://www.taxtmi.com/caselaws?id=783301 ITAT set aside the reassessment order and restored the matter to the file of the AO for de novo adjudication, noting that the assessee, an NRI, had reasonable cause for non-appearance due to continued stay abroad and non-receipt of notices. AO was directed to decide afresh in accordance with law after providing effective opportunity of hearing, and the assessee was directed to cooperate and comply with notices. Consequentially, penalties imposed u/s 271(1)(c) and 271(1)(b) were deleted, as the foundation assessment itself was remanded and the non-compliance was backed by reasonable cause. Matter was decided in favour of the assessee. en-us Thu, 27 Nov 2025 00:00:00 +0530 Sat, 13 Dec 2025 08:28:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783301 ITAT set aside the reassessment order and restored the matter to the file of the AO for de novo adjudication, noting that the assessee, an NRI, had reasonable cause for non-appearance due to continued stay abroad and non-receipt of notices. AO was directed to decide afresh in accordance with law after providing effective opportunity of hearing, and the assessee was directed to cooperate and comply with notices. Consequentially, penalties imposed u/s 271(1)(c) and 271(1)(b) were deleted, as the foundation assessment itself was remanded and the non-compliance was backed by reasonable cause. Matter was decided in favour of the assessee. Case-Laws Income Tax Thu, 27 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783301