Summary Rejection of Appeal for Mere clerical error Without considering Merits was Invalid: ITAT Ahmedabad

Jayshree Narendra Amin Vs ITO (ITAT Ahmedabad) The assessee filed an appeal before the Income Tax Appellate Tribunal, Ahmedabad, challenging the order dated 11 September 2025 passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, for Assessment Year 2018–19. The appeal before the first appellate authority related to the determination of fair market value of a property purchased by the assessee under section 56(2)(x) of the Income-tax Act, 1961. The Commissioner (Appeals) dismissed the assessee’s appeal solely on the ground that, in Form No. 35, the assessee ha...