Judgement

However, since the assessee did not produce the relevant details before the lower authorities, the tribunal remanded the case to the assessing officer to verify the relevant documents.

ITAT Remands Capital Gains Case to AO for Fresh Verification of Improvement Costs

ITAT remanded the matter to CIT(A), holding that the delay in filing the appeal cannot override principles of natural justice.

Delay in Filing Appeal Cannot Override Principles of Natural Justice: ITAT Remands Matter to CIT(A)

The ITAT restored the case to the tax authorities after finding that the assessment was completed without granting a proper opportunity for hearing.

ITAT Remands Matter to AO Citing Violation Of Natural Justice 

ITAT quashed the AY 2018-19 reassessment, holding the reopening invalid as approval was obtained from the wrong authority beyond three years, relying on Bombay High Court rulings.

Reassessment Beyond Three Years Invalid Without Proper Approval: ITAT Mumbai

ITAT set aside the CIT(A)’s order against the HUF assessee for violation of natural justice due to lack of proper hearing and remanded the matter for fresh adjudication with a reasoned order.

ITAT Sets Aside CIT(A) Order for Breach of Principles of Natural Justice; Remands Case for Fresh Adjudication

The Tribunal set aside the CIT(A)’s order dismissing the appeal for non-prosecution and directed a fresh hearing with a reasoned order.

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ITAT Remands Capital Gains Case to AO for Fresh Verification of Improvement Costs

Delay in Filing Appeal Cannot Override Principles of Natural Justice: ITAT Remands Matter to CIT(A)

ITAT Remands Matter to AO Citing Violation Of Natural Justice

Reassessment Beyond Three Years Invalid Without Proper Approval: ITAT Mumbai

ITAT Sets Aside CIT(A) Order for Breach of Principles of Natural Justice; Remands Case for Fresh Adjudication

ITAT Mumbai Restores Appeals Dismissed for Non-Prosecution to CIT(A) for Fresh Adjudication