CIT(A) Ignored Merits – ITAT Restores Appeal on Bogus Agri Income & 14A Issues

Manju Devi Begani Vs ITO (ITAT Surat)

Surat ITAT considered several additions including ₹2,23,207 disallowed u/s 14A, ₹76,24,846 treated as bogus agricultural income u/s 68, & ₹11,43,727 estimated as agricultural expenses. Assessee filed manual appeal in time in 2016, later e-filed due to amended Rules, resulting in a technical delay of 35 days.

CIT(A) dismissed the appeal without appreciating the explanation & passed a non-speaking order without examining merits. Tribunal held that CIT

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