CIT(A) Erroneous in dismissing Appeal for Non-Compliance w/o Addressing Merits: ITAT [Read Order]
The ITAT observed that even in ex-parte orders, the CIT(A) is required to address the grounds raised by the appellant and provide a speaking order, as failure to do so is a violation of the principles of natural justice
By Varda Marakkar - On September 9, 2024 3:44 pm - 2 mins read
In a recent ruling, the Ahmedabad bench of the Income Tax Appellate Tribunal ( ITAT ) held that the Commissioner of Income Tax (Appeals) [CIT(A)] erred in dismissing an appeal for non-compliance without addressing its merits. The assessee is Shreenath Developers, a partnership firm, which filed its return for FY 2016-17, declaring “NIL” income. The…
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