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NFAC Can’t Dismiss Appeal for Non-Appearance Without Merits Adjudication: ITAT Pune
Case Law Details
- Case Name
- Ashok Hirachand Shah Vs Assessing Officer (ITAT Pune)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2011-12
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Ashok Hirachand Shah Vs Assessing Officer (ITAT Pune)
NFAC Can’t Dismiss Appeal for Non-Appearance Without Merits Adjudication: ITAT Pune Restores ₹1.49 Cr 69A Addition Case
Pune ITAT, set aside the order of the CIT(A), NFAC, Delhi, and restored the matter for fresh adjudication on merits.
The case arose from a reassessment u/s 147 where the AO made additions aggregating to ₹1.51 crore, including ₹1.49 crore u/s 69A towards alleged unexplained cash deposits in multiple bank accounts, ₹71,048 as estimated business income by applying 2% NP on current-account transactions, and ₹1.54...
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