CIT(A) cannot dismiss appeal on account of non-prosecution: ITAT remands Matter

Anil Dugal Vs DCIT (ITAT Delhi) In the case of Anil Dugal vs. DCIT, the ITAT Delhi reviewed the appeal against the CIT(A)/NFAC Delhi’s order for the assessment year 2017-18. The appeal challenged additions made by the Assessing Officer (AO) totaling Rs. 13.90 crore, including unexplained credits, income from contract business, and interest on FDRs. The appellant argued that the AO’s additions were based on incorrect assumptions and that the case was poorly handled due to the Covid-19 pandemic, affecting their ability to respond effectively. The CIT(A) had dismissed the appeal due to no...