Wrong Email, No Hearing: ITAT Delhi Revives CGHS Appeal & Orders De Novo Assessment

East And Apartments CGHS Limited Vs ITO (ITAT Delhi) Wrong Email, No Hearing: Delay Must Yield to Justice – ITAT Delhi Revives CGHS Appeal & Orders De-novo Assessment Assessee, a large Co-operative Group Housing Society with about 1300 members, faced ex-parte assessment u/s 144 r.w.s. 147 & 144B, resulting in addition of ₹2.44 crore u/s 69A on account of alleged cash deposits & term deposits. Appeal before CIT(A)-NFAC was dismissed in limine for delay of 159 days, without examining merits. ITAT Delhi allowed Assessee’s appeal. Tribunal noted that statutory notices u/s 148...