Order passed by CIT(A) without considering submission not sustainable: ITAT Ahmedabad

Shantilal R Patel Vs ITO (ITAT Ahmedabad) ITAT Ahmedabad held that passing of order by CIT(A) without taking into account the submission made by the assessee is not sustainable in law. Accordingly, matter remitted back to the file of CIT(A). Facts- The assessee is a teacher in school in Lunawada, Gujarat and also a Trustee in Shital Education Trust. Notice u/s.148 of the Act was issued in pursuant to the survey u/s.133A of the Act was carried on 27.02.2019 at Shital Education Trust. Therefore, notices u/s.142(1) and 143(2) of the Act, were issued. AO has not accepted the assessee’s explanati...