Multiple Opportunities Ignored, Yet ITAT Surat Grants Final Hearing Chance

Coper Co-operative Sugar Limited Vs ITO (ITAT Surat) The appeal before the Income Tax Appellate Tribunal (ITAT), Surat, arose from an order dated 20.02.2024 passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (CIT(A)), Delhi, under section 250 of the Income-tax Act, 1961, for Assessment Year (AY) 2014–15. The assessee challenged both the procedural and substantive aspects of the appellate order. The assessee filed its return of income for AY 2014–15 on 26.09.2014, declaring a loss of ₹40,183. The case was selected for scrutiny under CASS. During assessment...