ITAT Remands Matter to CIT(A) for Failure to Adjudicate on Merits

Advertisement Sadhna Goyal Vs DCIT (ITAT Delhi) The ITAT Delhi recently issued an order in the case of Sadhna Goyal vs DCIT. The appellant challenged the order of the CIT(A) on various grounds, alleging a violation of natural justice. The CIT(A) had dismissed the appeal without giving the assessee an adequate opportunity to be heard. The ITAT found that the CIT(A) summarily confirmed the AO’s order without considering the merits of the case. As the assessee failed to attend hearings, the appeal was dismissed. However, the ITAT held that granting an opportunity to the assessee would no...