https://www.taxtmi.com/caselaws?id=768431 ITAT Delhi allowed the assessee's appeal for statistical purposes in a rectification application under section 154 involving additions for differences in import purchase and custom duty with respect to CBEC and VAT returns. The tribunal found that CIT(A) dismissed the appeal without considering materials filed during assessment proceedings and failed to provide adequate opportunity or virtual hearing as requested. The matter was remanded to CIT(A) for fresh adjudication after examining all materials and evidence. en-us Mon, 16 Dec 2024 00:00:00 +0530 Mon, 07 Apr 2025 19:03:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768431 ITAT Delhi allowed the assessee's appeal for statistical purposes in a rectification application under section 154 involving additions for differences in import purchase and custom duty with respect to CBEC and VAT returns. The tribunal found that CIT(A) dismissed the appeal without considering materials filed during assessment proceedings and failed to provide adequate opportunity or virtual hearing as requested. The matter was remanded to CIT(A) for fresh adjudication after examining all materials and evidence. Case-Laws Income Tax Mon, 16 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768431