Tribunal held that the CIT(A) should have called for assessment records and thereafter should have passed the order. The ex parte order passed by the CIT(A) dismissing the appeal was set a side and matter remanded for disposal afresh. (AY.2013-14)
AP Garments P. Ltd. v. Dy. CIT (2020) 80 ITR 42 (SN) (Kol.)(Trib.)
S. 251 : Appeal-Commissioner (Appeals)-Powers-Ex Parte-Should have called for assessment records and thereafter should have passed the order-Matter remanded for disposal afresh.