ITAT Should Not Interfere Without Valid Reasons After CIT(A) Decision on Merit

PCIT Vs Ashokji Chanduji Thakor (Gujarat High Court)

Gujarat High Court, in the case of PCIT Vs. Ashokji Chanduji Thakor, addressed appeals filed by the Revenue against an order of the Income Tax Appellate Tribunal (ITAT), Ahmedabad. The ITAT had remanded the matter back to the Commissioner of Income Tax (Appeals) [CIT(A)] for fresh adjudication, despite the assessee’s failure to respond to notices or appear before the CIT(A). The Revenue challenged this decision, arguing that the ITAT’s order lacked sufficient reasoning.

The High Court referenced it

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