CIT(A) Cannot Dismiss Appeal for Non-Prosecution; Estimation Section 69A Additions Remanded

Avinash Guptas Godavarthi Vs ITO (ITAT Visakhapatnam) CIT(A) Cannot Dismiss Appeal for Non-Prosecution; Estimation Section 69A Additions Remanded: ITAT Visakhapatnam Restores Case for Fresh Decision The Visakhapatnam Division Bench of the Income Tax Appellate Tribunal, Visakhapatnam Bench allowed the appeal of Avinash Guptas Godavarthi for AY 2017-18 for statistical purposes and remanded the entire matter to the CIT(A) for fresh adjudication on merits. The Assessing Officer had completed assessment u/s 143(3) by: estimating business profit @15% on a turnover of ₹2.38 crore, making a separat...