CIT(A) Directed to Decide Adjustment Under Section 143(1) on Merits

Society for Education and Welfare Awareness Vs DCIT (ITAT Lucknow) CIT(A) Directed to Decide Adjustment Under Section 143(1) on Merits The Lucknow Bench of the ITAT partly allowed the assessee’s appeal for statistical purposes and set aside the order of the CIT(A) which had dismissed the appeal solely on the ground of limitation without examining the merits. The assessee’s return for A.Y. 2019-20 was processed under Section 143(1), resulting in an adjustment/addition. The CIT(A) refused to admit the appeal by declining condonation of delay under Section 249(3). Before the ITAT, the assesse...