ITAT Amritsar Judgments — October 2025

The Tribunal condoned the delay in filing the appeal, noting that notices were not properly served on the assessee's email. It remanded the case back to the first appellate authority for a fresh adjudication on merits, allowing the assessee an opportunity to present evidence.

The Tribunal condoned the delay in filing the appeal, noting that notices were not properly served on the assessee's email. It remanded the case back to the first appellate authority for a fresh adjudication on merits, allowing the assessee an opportunity to present evidence.

The Tribunal condoned the delay in filing the appeal, noting that notices were not properly served on the assessee's email. It remanded the case back to the first appellate authority for a fresh adjudication on merits, allowing the assessee an opportunity to present evidence.

The Tribunal observed that the CIT(A) dismissed the appeal for non-representation and therefore remanded the matter back to the CIT(A) for adjudication on merits. The assessee is to be given a reasonable opportunity of hearing and is directed to provide all documentary evidence and cooperate in the appellate proceedings. The appeal before the Tribunal was allowed for statistical purposes.