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Technical Dismissal by CIT(A) Set Aside – Appeal to Be Decided on Merits, Not Procedural Lapses
Case Law Details
- Case Name
- Vicky Agro Food Products & Suppliers Pvt. Ltd. Vs ITO (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2012-13
- Courts
- All ITAT, ITAT Mumbai
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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...
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