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Sudarshan Jalan, Huf, Kolkata vs Ito, Ward - 36(2), Kolkata , Kolkata on 23 August, 2019

2. Having regard to the fact that the order impugned is ex-parte one some how the assessee was not able to represent its case before the Ld. CIT(A) and thus, this appeal is disposed off by remitting this issue to the file of the Ld. CIT(A) for 2 ITA No.8876/Del/2025 Sudarshan Saini vs. ITO consideration of the same afresh upon giving an opportunity of being heard to the assessee and upon considering the evidence on record or any other evidence which the assessee may choose to file at the time of hearing of the appeal. However, we make it clear that in the event the assessee does not co-operate with the Ld. AO, the said authority would be at liberty to complete the assessment strictly in accordance with law. The Ld. CIT(A), if required may call for remand report from the Ld. AO and decide the issue.
Income Tax Appellate Tribunal - Kolkata Cites 63 - Cited by 0 - Full Document
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