ITAT Rajkot Allows Appeal as No Proper Opportunity Was Given to Explain Case

Subhas Hansaraj Nandu Vs ACIT (ITAT Rajkot)

Overview of the Dispute

The Income Tax Appellate Tribunal (ITAT), Rajkot, delivered a decision primarily addressing the violation of the principle of natural justice in a high-stakes tax assessment case. The appeal, filed by the individual assessee, Subhas Hansaraj Nandu, challenged the order of the National Faceless Appeal Centre (NFAC), Delhi/Commissioner of Income-tax (Appeals) [CIT(A)], which had entirely confirmed substantial additions made by the Assessing Officer (AO).

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