ITAT Agra Judgments — February 2021

The Tribunal condoned the delay in filing the appeals before the CIT(A) due to the peculiar facts, including the pandemic and the fact that assessments were completed under Section 143(3). The Tribunal set aside the CIT(A)'s order and restored the matters for fresh adjudication.

The Tribunal held that the interest of justice requires the matter to be sent back to the Assessing Officer for fresh adjudication on merit. The Assessing Officer is expected to decide the matter expeditiously after issuing sufficient notice and granting the assessee an opportunity to produce evidence.

The Tribunal held that the interest of justice requires remanding the matter back to the AO for fresh adjudication on merit. The AO was directed to provide sufficient notice and opportunity to the assessee to produce evidence.