Justice Over Technicalities – ITAT Restores Appeal Dismissed Without Reviewing Evidence

Benagana Boregowda Vs ITO (ITAT Bangalore) Justice Over Technical Dismissal – CIT(A) Ignored Documents Filed – ITAT Remits Case for Fresh Consideration In this case, CIT(A)/NFAC, by order dated 09.01.2025, dismissed the appeal on the ground that the Assessee had not filed any written submissions despite being granted four opportunities. It was observed that no corroborative evidence was submitted, & therefore the appeal could not be decided merely on the basis of grounds of appeal or statement of facts. Before Tribunal, Assessee strongly contended that the observation of CIT(A)/NFA...