This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Faceless CIT(A) Cannot Reject Appeal for Admitted Tax Payment Lapse: ITAT Raipur
Case Law Details
- Case Name
- Rajat Kumar Gupta Vs ITO (ITAT Raipur)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2014-15
- Courts
- All ITAT, ITAT Raipur
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Rajat Kumar Gupta Vs ITO (ITAT Raipur)
CIT(A) Under Faceless Appeal Scheme Cannot Dismiss Appeal for Non-Payment of Admitted Tax—Matters Remanded
In Rajat Kumar Gupta v. ITO-1, Ambikapur (ITA Nos. 736 & 737/RPR/2025; AYs 2014-15 & 2015-16), the ITAT Raipur Bench examined whether a CIT(A) functioning as an Appeal Unit (AU) under the Faceless Appeal Scheme could dismiss appeals at the threshold under Section 249(4) for alleged non-payment of admitted tax.
The assessee’s cases were reopened and additions were made u/s 69A treating substantial bank deposits as unexplained. The CIT(A), ...
Author Info
