https://www.taxtmi.com/caselaws?id=761771 ITAT Raipur set aside CIT(A) NFAC's order and remanded the matter for fresh adjudication. The assessee remained absent before AO and CIT(A), leading to assessment under section 144 with additions/disallowances. CIT(A) confirmed the additions without examining merits, deciding ex-parte based solely on non-compliance. However, AO had subsequently reduced original demand from assessment to Rs. 4.73 crore through rectification order dated 12.02.2019, which CIT(A) failed to consider. ITAT held CIT(A)'s order lacked merit-based discussion and proper fact appreciation, requiring fresh determination with due deliberation on substantive issues. en-us Tue, 27 Aug 2024 00:00:00 +0530 Sat, 16 Nov 2024 08:38:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761771 ITAT Raipur set aside CIT(A) NFAC's order and remanded the matter for fresh adjudication. The assessee remained absent before AO and CIT(A), leading to assessment under section 144 with additions/disallowances. CIT(A) confirmed the additions without examining merits, deciding ex-parte based solely on non-compliance. However, AO had subsequently reduced original demand from assessment to Rs. 4.73 crore through rectification order dated 12.02.2019, which CIT(A) failed to consider. ITAT held CIT(A)'s order lacked merit-based discussion and proper fact appreciation, requiring fresh determination with due deliberation on substantive issues. Case-Laws Income Tax Tue, 27 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761771