Section 250(6): CIT(A) / NFAC order Must Include Reasons for determination

Kasi Viswanath Gupta Chalamcharla Vs ITO (ITAT Pune) Income Tax Appellate Tribunal (ITAT) Pune has directed a fresh adjudication in the case of Kasi Viswanath Gupta Chalamcharla vs. Income Tax Officer (ITO). The appeal was filed against an ex-parte order dated February 12, 2024, issued by the Commissioner of Income Tax (Appeals) [CIT(A)] / National Faceless Appeal Centre (NFAC) concerning the assessment year 2014-15. ITAT condoned a 53-day delay in filing the appeal, citing reasonable justification provided by the assessee. The Tribunal proceeded to adjudicate the matter based on available rec...