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Failure to Appear due to COVID & Fire: ITAT Remands Case to CIT(A)
Case Law Details
- Case Name
- Metro Heritage Pvt Ltd Vs DCIT (ITAT Ahmedabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2016-17
- Courts
- All ITAT, ITAT Ahmedabad
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Metro Heritage Pvt Ltd Vs DCIT (ITAT Ahmedabad)
Metro Heritage Pvt Ltd appealed against the order of the CIT(A) after the latter dismissed the case for non-compliance during the COVID-19 pandemic and a hotel fire that destroyed essential records. The CIT(A) rejected the company’s appeal due to the lack of proper evidence and failure to comply with notices, including one regarding a significant share premium discrepancy and depreciation claims. The company argued that the pandemic, a devastating fire, and the departure of a consultant handling its tax matters hampered its ability to prese...
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