Best Judgment Assessment: ITAT Directs Fresh Order as AO failed to consider ITR

Govindbhai Hirabhai Bharvad Vs ITO (ITAT Ahmedabad) In a significant ruling, the Income Tax Appellate Tribunal (ITAT) Ahmedabad addressed an appeal filed by the legal heir of the deceased assessee, Govindbhai Hirabhai Bharvad. The case pertains to an ex parte appellate order issued on January 27, 2023, by the Commissioner of Income Tax (Appeals) at the National Faceless Appeal Centre, Delhi (CIT(A)). The primary issue in this appeal is the CIT(A)’s refusal to condone a delay of 104 days in filing the appeal resulting from a reassessment order passed under section 147 of the Income Tax Act, 1...