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CIT(A) Cannot Dismiss Appeal for Non-Prosecution; Estimation Section 69A Additions Remanded
Case Law Details
- Case Name
- Avinash Guptas Godavarthi Vs ITO (ITAT Visakhapatnam)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2017-18
- Courts
- All ITAT, ITAT Visakhapatnam
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Avinash Guptas Godavarthi Vs ITO (ITAT Visakhapatnam)
CIT(A) Cannot Dismiss Appeal for Non-Prosecution; Estimation Section 69A Additions Remanded: ITAT Visakhapatnam Restores Case for Fresh Decision
The Visakhapatnam Division Bench of the Income Tax Appellate Tribunal, Visakhapatnam Bench allowed the appeal of Avinash Guptas Godavarthi for AY 2017-18 for statistical purposes and remanded the entire matter to the CIT(A) for fresh adjudication on merits.
The Assessing Officer had completed assessment u/s 143(3) by:
estimating business profit @15% on a turnover of ₹2.38 crore,...
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