Assessee appeals that the Commissioner of Income-tax (Appeals) is erroneous, illegal and held contrary to the facts of the case

Last updated: 22 May 2021
Quick Summary
The Income Tax Appellate Tribunal has allowed an assessee's appeal, setting aside the order of the Commissioner of Income-tax (Appeals). The Tribunal found that the CIT(A) had primarily focused on the delay in filing the appeal rather than considering the substantive grounds raised by the assessee, including the submission of creditor confirmations for unsecured loans. Consequently, all issues have been restored to the CIT(A) for a fresh adjudication on their merits, with the assessee required to present all relevant evidence.

Court :
ITAT Hyderabad

Brief :
This assessee’s appeal for AY.2012-13 arises from the CIT(A)-7, Hyderabad’s order dated 06-06-2017 passed in appeal No.483/CIT(A)-7/2016-17, in proceedings u/s.143(3) of the Income Tax Act, 1961 [in short, ‘the Act’].

Citation :
I.T.A. No. 2234/HYD/2017

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1 Year PLAN
1999
(Excl. of GST ₹359)

BEST VALUE
2 Years PLAN
3499
(Excl. of GST ₹629)

3 Months PLAN
999
(Excl. of GST ₹179)

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