Procedural Justice: ITAT Restores Appeal Dismissed for Missing Statement of Facts, Mandates Merits Adjudication

Dinesh Gulshanlal Gupta Vs ITO (ITAT Ahmedabad) No Statement of Facts? No Problem! – ITAT Says ‘Don’t Kill the Appeal for a Missing Paragraph- Appeal cannot be dismissed merely for not filing Statement of Facts – Matter remanded for fresh adjudication- ITAT Ahmedabad Assessee filed returns for AY 2016-17 & 2019-20 declaring ~₹3 lakh income. Investigation Wing seized ledger of Darshanam Group showing assessee allegedly gave cash loans of ₹1.50 crore. AO treated ₹75 lakh (AY 2016-17) & ₹25 lakh (AY 2019-20) as unexplained cash advances u/s 69A r.w.s. 115BBE. Assessee deni...