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Case Law Details

Case Name : Smt. Dakuben Saremalji Sancheti Nadol Charitable Trust Vs National Faceless Appeal Centre (NFAC) (ITAT Mumbai)
Appeal Number : ITA No. 3202 /MUM/2022
Date of Judgement/Order : 31/05/2023
Related Assessment Year : 2020-21
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Smt. Dakuben Saremalji Sancheti Nadol Charitable Trust Vs National Faceless Appeal Centre (NFAC) (ITAT Mumbai)

This article discusses the ex-parte order issued by the Income Tax Appellate Tribunal (ITAT) Mumbai in the case of Smt. Dakuben Saremalji Sancheti Nadol Charitable Trust versus National Faceless Appeal Centre (NFAC). The order reinstates the appeal to the Commissioner of Income-tax (Appeals) (CIT(A)) for assessment year 2020-21, taking into account the challenges faced by the assessee due to the Covid pandemic and software issues.

Analysis: The grounds raised by the assessee are examined, including the alleged errors committed by the lower authorities, the ex-parte order passed without adequate opportunity of being heard, and non-compliance with the notices issued. The addition made by the lower authorities and the validity of the intimation issued by the CIT(A) are also discussed. The technical problems faced by the assessee, the impact of the Covid pandemic, and the willingness of the assessee to cooperate in the proceedings are presented as arguments.

Conclusion: Considering the substantial justice, the ITAT Mumbai decides to restore the appeal to the CIT(A) for a fresh decision, taking into account the submissions of the assessee.

FULL TEXT OF THE ORDER OF ITAT MUMBAI

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