https://www.taxtmi.com/caselaws?id=425498 The appeal was filed against the order passed by the National Faceless Appeal Centre, Delhi for A.Y. 2014-15. The Assessing Officer dismissed the appeal as time-barred due to a delay of 384 days. The ITAT found discrepancies in the assessment order and directed the CIT (A) to reexamine the case, considering the issues related to the rectification order, capitalization of pre-construction interest, depreciation, and the credit of TDS. The appeal was allowed for statistical purposes, and the case was remanded back to the CIT (A) for a comprehensive review and decision on all relevant aspects. en-us Fri, 22 Jul 2022 00:00:00 +0530 Mon, 25 Jul 2022 09:19:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425498 The appeal was filed against the order passed by the National Faceless Appeal Centre, Delhi for A.Y. 2014-15. The Assessing Officer dismissed the appeal as time-barred due to a delay of 384 days. The ITAT found discrepancies in the assessment order and directed the CIT (A) to reexamine the case, considering the issues related to the rectification order, capitalization of pre-construction interest, depreciation, and the credit of TDS. The appeal was allowed for statistical purposes, and the case was remanded back to the CIT (A) for a comprehensive review and decision on all relevant aspects. Case-Laws Income Tax Fri, 22 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425498