Case Law Details
Case Name : Rajat Kumar Gupta Vs ITO (ITAT Raipur)
Related Assessment Year : 2014-15
Courts :
All ITAT ITAT Raipur
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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 unde
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