5 Hearings Missed including one During Covid Period: ITAT Grants Another Chance, Restores Matter to CIT(A)

The Income Tax Appellate Tribunal (ITAT) has adopted a pragmatic and considerate approach by restoring a tax case back to the Commissioner of Income Tax (Appeals) [CIT(A)] after the assessee had missed a total of five hearings, including several that occurred during the peak of the COVID-19 pandemic. This decision reflects the tribunal's willingness to balance the need for procedural discipline in tax appeals with a recognition of the genuine difficulties and disruptions that many taxpayers faced due to the unprecedented circumstances created by the pandemic and related restrictions.