Income Tax Appeal No. 438/Chd/2024
Parties Involved
Facts Summary
The assessee, Ashok Kumar Jaiswal, filed an appeal against the order of the Ld. CIT(A) ADDL/JCIT (A)-10, Mumbai dated 23/02/2024 pertaining to the Assessment Year 2012-13. The Ld. AR submitted that the Ld. CIT(A) dismissed the appeal due to non-prosecution. The assessee argued that the first two notices were issued during the COVID period, which could not be responded to due to the nationwide lockdown. Regarding the third notice dated 09/02/2024, the assessee moved an adjournment application seeking time to collect the necessary information and documentation. However, without adjourning the matter and allowing the necessary opportunity to the assessee, the Ld. CIT(A) decided the matter ex-parte against the assessee. The Ld. Sr. DR supported the orders of the authorities below and submitted that necessary opportunities were provided to the assessee, but the assessee was not diligent about prosecuting its appeal.…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the assessee deserves one more opportunity to represent its case?
Judgment Outcome
Decided in favour of Assessee.
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