NFAC Can’t Summarily Dismiss Without Merits: ₹5.71 Crore Assessment Sent Back for Fresh Appeal

Harpreet Kaur Vs ITO (ITAT Dehradun) NFAC Can’t Summarily Dismiss Without Merits: ₹5.71 Crore Assessment Sent Back for Fresh Appeal Dehradun ITAT  set aside the ex-parte dismissal by NFAC-CIT(A) and remanded the matter for fresh adjudication on merits, holding that statutory appeal cannot be rejected without examining grounds raised. The Assessee was subjected to assessment dated 25-03-2024, computing income at ₹5.71 crore. Appeal before CIT(A) was dismissed ex-parte due to non-appearance. Even before ITAT, no one appeared for the Assessee; however, Tribunal proceeded to examine the rec...