Delay Condoned ≠ Merits Heard: ITAT Mumbai Remands Faceless Appeal for Fresh Adjudication

Goldman Tapes Private Limited Vs ITO (ITAT Mumbai) Delay Condoned ≠ Merits Heard: ITAT Mumbai Remands Faceless Appeal for Fresh Adjudication Mumbai ITAT (Bench ‘G’) held that once an appeal is admitted after condonation of delay, the assessee must be given a clear and effective opportunity to argue on merits. The Tribunal noted that in the faceless regime, the assessee had made submissions only on condonation of delay, under a bona fide belief that arguments on merits would be invited thereafter. However, the NFAC proceeded to decide the appeal on merits without granting such opportunity...