ITAT Indore Judgments — January 2020

The Tribunal condoned the delay in filing the appeal. It was held that the assessee was not given a proper opportunity of being heard and the CIT(A) passed an order without considering the merits of the case.

The Tribunal held that the AO failed to follow the directions of the ITAT in the second round of assessment, rendering the order void. Regarding the interest income addition, the Tribunal accepted the assessee's plea that the discrepancy was unintentional and the balance amount was not received, directing the deletion of the addition.