Filed on Time, Ignored on Technicality – ITAT sends case back to CIT(A)

Prashid Construction Pvt. Ltd. Vs ITO (ITAT Mumbai) Filed on Time, Ignored on Technicality – ITAT sends case back to CIT(A); Natural Justice Prevails – ITAT Mumbai Restores Assessee’s Appeal Assessee challenged the order of  CIT(A) dated 20.09.2024, which dismissed its appeal on the grounds that required documents were not filed on time. Assessee contended that all documents, including the paper book  & assessment order, were filed on the same date (20.09.2024) via proper acknowledgment. Tribunal noted that CIT(A) had given time to  Assessee till 20.09.2024 to file required docum...