CIT(A) Order on ICDS Addition Without Document Check Set Aside by ITAT

Mehi Power Transformers Vs DCIT (ITAT Indore)

Income Tax Appellate Tribunal (ITAT) Indore Bench has remanded an appeal filed by Mehi Power Transformers back to the Commissioner of Income Tax (Appeals) [CIT(A)] for de novo adjudication. The Tribunal’s decision was based on its finding that the CIT(A) had failed to consider the assessee’s detailed reply and accompanying documents, leading to an order passed in violation of the principles of natural justice.

The case pertains to the Assessment Year 2018-19. The assessee’s total income was initially as

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