Faceless CIT(A) Cannot Reject Appeal for Admitted Tax Payment Lapse: ITAT Raipur

Rajat Kumar Gupta Vs ITO (ITAT Raipur) CIT(A) Under Faceless Appeal Scheme Cannot Dismiss Appeal for Non-Payment of Admitted Tax—Matters Remanded In Rajat Kumar Gupta v. ITO-1, Ambikapur (ITA Nos. 736 & 737/RPR/2025; AYs 2014-15 & 2015-16), the ITAT Raipur Bench examined whether a CIT(A) functioning as an Appeal Unit (AU) under the Faceless Appeal Scheme could dismiss appeals at the threshold under Section 249(4) for alleged non-payment of admitted tax. The assessee’s cases were reopened and additions were made u/s 69A treating substantial bank deposits as unexplained. The CIT(A), ...