AO not considered Unsigned Reply: ITAT Directs Re-adjudication

Sonam Rajesh Rateria Vs ITO (ITAT Mumbai) Introduction: The Income Tax Appellate Tribunal (ITAT) recently issued a significant decision in the case of Sonam Rajesh Rateria vs. Income Tax Officer (ITO). The ITAT directed the re-adjudication of the case due to the non-consideration of the Assessee’s unsigned reply to a notice issued under section 147 of the Income Tax Act. Detailed Analysis: 1. Background of the Case: The Assessee, Sonam Rajesh Rateria, filed an appeal against the order dated 28.03.2019 passed by the Ld. Commissioner of Income Tax/National Faceless Appeal Centre under sect...