Xcellon Education Limited,, Ahmedabad vs The Addl. Cit, Tds,, Ahmedabad on 1 October, 2024
(c) No. 402/2020, wherein applying same analogy, the order of dismissal of the
appeal ex parte dated 30.08.2019 stood quashed and the main appeal has been
restored to the file of the IT AT by the ITAT with a direction to dispose of the same on
merit. The said order was also relied upon by the Coordinate Bench in the matter of
Devendra Kumar B. Chopra vs. DCIT in M.A. Nos. 159 & 160/Ahd/2020, on
identical facts and circumstances of the case; the appeal so dismissed due 'to non-