No Reply to CIT(A) Notices due to Ongoing Litigation with SBI: ITAT Remits Income Tax Appeal for Reconsideration

The Income Tax Appellate Tribunal (ITAT) in Bangalore remitted an income tax appeal for reconsideration due to the assessee’s lack of response to notices from the Commissioner of Income Tax (Appeals) [CIT(A)]. The assessee, involved in ongoing litigation with the State Bank of India (SBI), failed to respond to CIT(A) notices, leading to an ex-parte order. The ITAT acknowledged the ongoing litigation as a valid reason for the lack of response and sent the case back to CIT(A) for reconsideration. The tribunal emphasized the importance of providing the assessee with a fair opportunity to present their case, especially when external factors such as ongoing litigation impact their ability to respond to tax authorities’ notices.