https://www.taxtmi.com/caselaws?id=758205 ITAT Mumbai allowed appellant's appeal for statistical purposes after CIT(A) rejected it solely on delay grounds without examining merits. The case involved rental income being taxed twice under both business income and house property heads, following a CPC order under section 154. ITAT held that CIT(A) violated natural justice principles by not deciding on merit. Matter remanded to CIT(A) with directions to condone delay, provide reasonable hearing opportunity, and decide substantive issues on merit. en-us Wed, 28 Aug 2024 00:00:00 +0530 Mon, 09 Sep 2024 08:30:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758205 ITAT Mumbai allowed appellant's appeal for statistical purposes after CIT(A) rejected it solely on delay grounds without examining merits. The case involved rental income being taxed twice under both business income and house property heads, following a CPC order under section 154. ITAT held that CIT(A) violated natural justice principles by not deciding on merit. Matter remanded to CIT(A) with directions to condone delay, provide reasonable hearing opportunity, and decide substantive issues on merit. Case-Laws Income Tax Wed, 28 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758205