Sitaram Fruits Co. Vs Assessment Unit (ITAT Cuttack)
In the case of Sitaram Fruits Co. vs. the Assessment Unit, the ITAT Cuttack has remanded the assessment back to the Assessing Officer (AO) for a fresh review. This decision follows an appeal against the CIT(A) order dated April 12, 2024. The appellant, engaged in wholesale and retail fruit trading, argued that notices from the AO were not received and that cash payments for salaries and wages were disputed. The ITAT noted that while the appellant failed to provide necessary details during the assessment, there was a failure in notice receipt, which impacted the case. The ITAT directed that the case be reassessed, allowing the appellant to present their claims again. The AO was also instructed to potentially send physical notices if required. The appeal was partly allowed for statistical purposes, with the ITAT emphasizing the need for fair adjudication and granting the appellant another opportunity to substantiate their case.
FULL TEXT OF THE ORDER OF ITAT CUTTACK
This is an appeal filed by the assessee against the order dated 12.04.2024, passed by the CIT(A), National Faceless Appeal Centre (NFAC), Delhi, passed in I. T. Appeal No. ITBA/NFAC/S/250/2024-25/1064068913(1), for the assessment year 2020-2021.
