ITAT Orders Remand for Correct Fact-Finding in Negligent Appeal Dismissal

Smt. Bharti Singh Vs DCIT (ITAT Amritsar)

In the case of Smt. Bharti Singh Vs DCIT, ITAT Amritsar, a crucial issue arises from the negligent dismissal of an appeal by the ld. CIT(A). This article examines the details of the case and the subsequent remand order issued by the ITAT Amritsar for a thorough fact-finding process.

Detailed Analysis

The appeal was filed by the assessee against the order of the ld. CIT(A) National Faceless Appeal Centre (NFAC), Delhi for the Assessment Year 2015-16. The appellant raised specific grounds of appeal, primarily contesting the manner in which the ld. CIT(A) handled the case.

Key contentions made by the appellant include:

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