Non-appearance due to Technical issues in Form 26AS generation: ITAT directs fresh adjudication

Nirman RMBS Trust Vs DCIT (ITAT Mumbai) In a recent decision by the Income Tax Appellate Tribunal (ITAT) Mumbai, in the case of Nirman RMBS Trust vs. DCIT, the tribunal directed a fresh adjudication due to non-appearance attributed to technical glitches in Form 26AS generation. The appeal pertained to orders passed under section 201 and section 250 of the Income-tax Act, 1961. Background: The appellant, Nirman RMBS Trust, challenged the orders of the National Faceless Appeal Centre (NFAC) and Commissioner of Income-tax (Appeals) (CIT(A)) related to issues under section 201 and section 250 of ...