Interest Disallowance Remanded as AO Made Addition Without Proper Verification: ITAT Ranchi

Sanjay Kejriwal Vs DCIT/ACIT (ITAT Ranchi) The Income Tax Appellate Tribunal (ITAT), Ranchi, allowed the assessee’s appeal for statistical purposes by restoring the matter to the Assessing Officer (AO) for fresh adjudication after holding that the addition had been made without proper verification and without giving the assessee an opportunity of being heard. The Tribunal also condoned a delay of 106 days in filing the appeal after accepting the assessee’s explanation that he was unaware of the appellate proceedings before the National Faceless Appeal Centre (NFAC) and became aware of the ...