This appeal by Ishneet Gandhi challenges the decision of CIT(A)-30, New Delhi, for the assessment year 2018-19. The initial appeal was dismissed exparte due to non-attendance by the appellant’s former counsel.
The counsel for the assessee requested the restoration of the appeal citing non-attendance at the original appellate proceedings due to issues with the previous legal representation.
The ITAT, considering the request for restoration and lack of objection from the department, decided to restore the appeal. The tribunal directed the CIT(A) to adjudicate the matter afresh, providing a fair and reasonable opportunity for the appellant to be heard.
The decision highlights the importance of procedural fairness and the opportunity to be heard, especially when the appellant shows readiness to engage with the appellate proceedings.
The restoration of the appeal for Ishneet Gandhi sets a precedent on handling cases where procedural lapses due to counsel’s non-attendance can impact the outcome. The tribunal’s approach underscores the judicial emphasis on ensuring that all parties have the opportunity to participate fully in the appeal process.
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