₹24.30 Crore Disallowance Case Remanded by ITAT Hyderabad Due to Non-Consideration on Merits

Kyori Oremin Limited Vs DCIT (ITAT Hyderabad) The appeal before the Income Tax Appellate Tribunal (ITAT), Hyderabad, was filed by the assessee against the order dated 22.09.2025 passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, for the assessment year 2013–14. The primary grievance of the assessee was that the CIT(A) dismissed the appeal on account of a delay of 42 days in filing, without condoning the delay and without adjudicating the case on merits. The assessee raised multiple grounds, including that the order of the CIT(A) was erroneous i...