Section 115BAB Benefit Can’t Be Denied Over Internal Appeal Allocation: ITAT Raipur

Advertisement PRA Panels Private Limited Vs ITO (ITAT Raipur) ITAT Raipur: Assessee Cannot Be Denied Section 115BAB Benefit Due to Department’s Internal Allocation of Appeal Between JCIT(A) and CIT(A) The Raipur Bench of the ITAT held that an assessee cannot be deprived of appellate adjudication merely because, under the faceless appeal mechanism, the appeal against a section 154 rectification order was allocated to a JCIT(A) instead of a CIT(A)/NFAC. The Tribunal observed that any internal administrative allocation by the Department cannot prejudice the statutory appellate rights of ...