Procedural Lapse Cannot Defeat Justice – Natural Justice Prevails over Technical Default

Chandubha Manubha Vadher Vs ITO (ITAT Rajkot) Procedural Lapse Not Fatal -Natural Justice Prevails over Technicality – CIT(A) Erred in Dismissing Manual Appeal; Rajkot ITAT remands case despite Delay & E-Filing Default Assessee,  an individual   filed his return of income for AY 2014-15 declaring ₹3,95,065/-. The case was selected for scrutiny &   assessment u/s 143(3) was completed  making   disputed additions over ₹7.07 crore – Cash deposits in various bank accounts – ₹90,68,000/-,  Addition u/s 56(2)(vii)(b)(ii) (difference in property purchase value) �...