ITAT Delhi Remands Case for Fresh Adjudication for lack of adequate opportunity to appellant

Sanjeev Mittal Vs ACIT (ITAT Delhi) In a significant ruling, the Income Tax Appellate Tribunal (ITAT) in Delhi has decided to remand the case of Sanjeev Mittal Vs ACIT back to the Assessing Officer (AO) for fresh adjudication, citing the denial of a fair hearing to the appellant during previous proceedings. The tribunal’s order was pronounced on October 22, 2024, and it directly addresses the issues arising from the assessment year 2018-19. Background of the Case The appeal stemmed from an order issued on May 18, 2022, by the Learned Commissioner of Income Tax (Appeals) (CIT(A)), Kanpur-4. T...