2018 (11) TMI 1173

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....appeal against the judgement of the Income Tax Appellate Tribunal dated 18.04.2018 raising following questions for our consideration: "A. Whether on the facts and in the circumstances of the case and in law, the Appellate Tribunal erred in setting aside the order passed by the CIT(A) with the direction to adjudicate de novo without appreciating the fact that due to total noncompliance on the par....

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....e proceedings for consideration of CIT (Appeals) on the ground that the appeal order was exparte. Learned counsel for the appellant is justified in making a grievance that the Tribunal did not put some check or restriction on the assessee so that sense of seriousness is brought about in the proceedings. In our prima facie view, even if the Tribunal was inclined to grant opportunity to participate ....