ITAT Cuttack Restores Appeal to CIT(A) for Reconsideration Due to Non-Compliance

Harichandanpur LAMPS Vs ITO (ITAT Cuttack) In the case of Harichandanpur LAMPS  vs. ITO, the ITAT Cuttack addressed an appeal against a January 23, 2024 order from the CIT(A), National Faceless Appeal Centre (NFAC), Delhi, for the assessment year 2017-2018. Although the appeal was delayed by 69 days, the ITAT condoned this delay after finding no serious objection from the CIT-DR. The appeal was initially dismissed by the CIT(A) due to the assessee’s non-compliance and lack of documentary evidence to support their claims. Recognizing the need for fairness, the ITAT restored the appeal to the...