ITAT Mumbai: Faceless Additions Set Aside – Salaried Assessee Deserves Fair Opportunity

Sankathaprasad Shyamraj Rajbhar Vs ITO (ITAT Mumbai) ITAT Mumbai: Faceless Additions Set Aside – Salaried Assessee Deserves Fair Opportunity In this case, the ITAT Mumbai addressed additions made in a best judgment assessment u/s 147 r.w.s. 144 against a salaried employee, primarily due to non-furnishing of documents during faceless proceedings. The additions related to HRA exemption, PF withdrawal, interest income, and salary components. The CIT(A) had mechanically confirmed the additions solely because documentary evidence was not filed, without examining the explanations offered during ap...