Held that since assessee had bona fide reasons for non-appearance and assured full co-operation with Commissioner (Appeals) for expeditious disposal of appeal, matter was remanded to Commissioner (Appeals) for adjudication de novo after affording another opportunity of hearing. (AY. 2005-06)
Goldstone Trading Company (P.) Ltd. v. ACIT (2022) 196 ITD 556 (Mum.)(Trib.)
S. 250 : Appeal-Commissioner (Appeals)-Procedure-Ex-parte order-Adjournment request was filed-Matter was to be remanded to Commissioner (Appeals) for adjudication de novo. [S. 251]