NFAC Order Quashed for Casual and Non-Application of Mind

Page ContentsRelangi Lakshmi Sarada Vs ITO (ITAT Hyderabad) Relangi Lakshmi Sarada Vs ITO (ITAT Hyderabad) Mechanical Dismissal by NFAC Set Aside: ITAT Hyderabad Restores Appeal for Fresh Adjudication set aside the NFAC order which had dismissed the assessee’s appeal on alleged technical defects and restored the matter to the file of the CIT(A) for de-novo adjudication. The NFAC had dismissed the appeal on the ground that Form No.35, grounds of appeal, statement of facts and copy of the assessment order were not filed, and that the assessee had not complied with appellate notices. The Tribun...