ITAT Remands Case for Fresh Consideration After Appeal Dismissal

Dharmendra Sumatichandra Sheth HUF Vs DCIT (ITAT Ahmedabad)

The case of Dharmendra Sumatichandra Sheth HUF vs. DCIT concerns an appeal filed by the assessee against an order issued by the Commissioner of Income Tax (Appeals) [CIT(A)] on July 30, 2024. The CIT(A) had dismissed the appeal on grounds of delay, citing the failure to condone a 28-day delay in filing the appeal. The assessee raised several issues, including the non-receipt of the hearing notice, the lack of an opportunity to be heard, and the brief response time given in faceless assessments. Additionally, the assessee q

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