Technical Dismissal by CIT(A) Set Aside – Appeal to Be Decided on Merits, Not Procedural Lapses

Vicky Agro Food Products & Suppliers Pvt. Ltd. Vs ITO (ITAT Mumbai) Technical Dismissal by CIT(A) Set Aside – Appeal to Be Decided on Merits, Not Procedural Lapses In this case, AO made substantial additions of Rs 1.70 Cr towards share capital & premium, unsecured loan & alleged unexplained investment u/s 68 & 69. However,  CIT(A) did not examine the merits at all & dismissed the appeal as infructuous on the ground that Form 35 was incomplete (no grounds of appeal / statement of facts on record). Before ITAT, the assessee demonstrated that: Appeal was originally filed w...