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Unexplained Capital Addition Sent Back Due to Procedural Lapse in Appeal
Case Law Details
- Case Name
- A S Housing Company Vs DCIT (ITAT Raipur)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2018-19
- Courts
- All ITAT, ITAT Raipur
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A S Housing Company Vs DCIT (ITAT Raipur)
CIT(A) Cannot Dismiss Appeal for Non-Prosecution: ITAT Raipur Restores Section 68 Addition on Partners’ Capital for Fresh Adjudication
The Raipur Bench of the ITAT allowed the assessee-firm’s appeal for AY 2018-19 for statistical purposes, holding that the CIT(A) acted contrary to law in dismissing the appeal ex-parte for non-prosecution, without adjudicating the issues on merits, in violation of section 250(6) of the Income-tax Act.
The assessee, a builder-developer partnership firm, faced an addition of ₹3.39 crore under section 68 read with se...
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