Failure to Appear due to COVID & Fire: ITAT Remands Case to CIT(A)

Metro Heritage Pvt Ltd Vs DCIT (ITAT Ahmedabad)

Metro Heritage Pvt Ltd appealed against the order of the CIT(A) after the latter dismissed the case for non-compliance during the COVID-19 pandemic and a hotel fire that destroyed essential records. The CIT(A) rejected the company’s appeal due to the lack of proper evidence and failure to comply with notices, including one regarding a significant share premium discrepancy and depreciation claims. The company argued that the pandemic, a devastating fire, and the departure of a consultant handling its tax matters hampered its abil

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