https://www.taxtmi.com/caselaws?id=758613 ITAT Mumbai remanded the matter back to CIT(A) after finding the assessee was denied adequate opportunity of being heard. The case involved rejection of book results under section 145 and profit estimation at 4% of contractual receipts. CIT(A) had dismissed the appeal citing non-pursuit and lack of supporting documents. ITAT considered Covid-19 pandemic impact on non-compliance and directed CIT(A) to decide on merit after providing reasonable hearing opportunities to the appellant. en-us Wed, 28 Aug 2024 00:00:00 +0530 Tue, 17 Sep 2024 08:37:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758613 ITAT Mumbai remanded the matter back to CIT(A) after finding the assessee was denied adequate opportunity of being heard. The case involved rejection of book results under section 145 and profit estimation at 4% of contractual receipts. CIT(A) had dismissed the appeal citing non-pursuit and lack of supporting documents. ITAT considered Covid-19 pandemic impact on non-compliance and directed CIT(A) to decide on merit after providing reasonable hearing opportunities to the appellant. Case-Laws Income Tax Wed, 28 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758613