NFAC Ignored Uploaded Evidence- Natural Justice Violated- ITAT Restores Appeal

Credulity Solutions Pvt. Ltd Vs ITO (ITAT Delhi)

Assessee filed return declaring income of ₹76.81 lakhs. Case was selected for verification of large contract payments to non-filers. AO issued multiple notices but, alleging non-compliance, completed assessment on 21.12.2022 making additions of ₹2.89 crores, ₹3.75 lakhs, ₹1.14 crores & ₹4.79 lakhs. CIT(A)/NFAC dismissed appeal on 09.01.2024 stating that “no details were uploaded”.

Before Tribunal, Assessee argued that this observation was factually wrong since all supporting documents, including proof of paym

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