ITAT Remands Case for Fresh Hearing Despite Assessee Fails to Respond to Notices Four Times, w/o any Reasons

ITAT remanded a case for fresh hearing despite the assessee failing to respond to four notices, citing potential merits in the taxpayer's case. The tribunal cautioned against ex parte orders when substantive issues require examination, even while disapproving of the non-compliance. The decision balances strict procedural requirements with substantive justice principles. The assessing officer was directed to give one final opportunity with clear notice of consequences for non-appearance.