ITAT Remands Case for Fresh Adjudication After CIT(A) Denies Fair Hearing

Kamlesh Babalal Shah Vs ACIT (ITAT Ahmedabad) In the case of Kamlesh Babalal Shah Vs. ACIT, the ITAT Ahmedabad reviewed an appeal challenging the order of the Commissioner of Income Tax (Appeals) [CIT(A)], National Faceless Appeal Centre (NFAC), for the Assessment Year 2016-17. The assessee contended that the CIT(A) failed to provide a fair hearing and summarily dismissed the appeal without adequately addressing the facts and submissions on record. The notices for hearing, issued by the CIT(A), were reportedly not received, resulting in non-attendance by the assessee due to confusion between a...