https://www.taxtmi.com/caselaws?id=465975 Ex parte assessment arising from the assessee's failure to prosecute was addressed; ITAT reprimanded the delay but, invoking the objective that tax should be collected from the liable person, remanded the matter to the file of CIT(A) for fresh adjudication. The remand is subject to payment of Rs.10,000 by the assessee as costs, with an equal Rs.10,000 contribution from the ITAT Tax Bar Association corpus. The order balances procedural default against substantive tax collection and imposes a costs condition to allow re-hearing. en-us Wed, 11 Sep 2019 00:00:00 +0530 Sat, 17 Jan 2026 20:13:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465975 Ex parte assessment arising from the assessee's failure to prosecute was addressed; ITAT reprimanded the delay but, invoking the objective that tax should be collected from the liable person, remanded the matter to the file of CIT(A) for fresh adjudication. The remand is subject to payment of Rs.10,000 by the assessee as costs, with an equal Rs.10,000 contribution from the ITAT Tax Bar Association corpus. The order balances procedural default against substantive tax collection and imposes a costs condition to allow re-hearing. Case-Laws Income Tax Wed, 11 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465975