CIT(A) Must Decide Appeals on Merits, Not Dismiss Them Mechanically: ITAT Delhi

Mahavir Prashad Jain Vs Assessing Officer (ITAT Delhi) The Income Tax Appellate Tribunal (ITAT), Delhi, allowed the assessee’s appeal for statistical purposes by setting aside the appellate order passed by the Commissioner of Income Tax (Appeals) [CIT(A)] and remanding the matter for fresh adjudication. The Tribunal first condoned a delay of 71 days in filing the appeal, accepting the assessee’s explanation that, being an elderly person, he had missed the email containing the CIT(A)’s order and became aware of it only when his counsel checked the income-tax portal. The Tribun...