ITAT Delhi Set Aside Section 143(1)(a) Addition for Lack of Hearing

New Star Skyland Education Society Vs ITO (ITAT Delhi) The appeal before the Income Tax Appellate Tribunal, Delhi Bench concerned processing of the assessee’s return for Assessment Year 2020–21 under Section 143(1)(a) of the Income-tax Act. The assessee challenged the addition of ₹1,31,67,939 made while issuing the intimation, contending that the adjustment was beyond the scope of Section 143(1)(a), which permits only prima facie adjustments based on mistakes apparent from the return. It was argued that the addition was made solely due to delay in filing Form 10B and ITR-7, without grant...