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The CIT(A) dismissed the assessee's appeal, confirming the Assessing Officer's order due to non-compliance. The Tribunal found that the additions were based on lack of evidence and the CIT(A) did not consider the merits. In the interest of natural justice, the case was remanded.
The Tribunal found that the Assessing Officer made the addition based on a failure to submit satisfactory explanations, passing a best judgment assessment order under section 144B without providing a proper opportunity to the assessee. The assessee's inability to participate effectively was due to the demise of their authorized representative and incorrect notice delivery.