The Tribunal set aside the ex parte dismissal of the AY 2018-19 appeal, restoring the matter to CIT(A) for merits-based hearing. The assessee was allowed to present evidence regarding ₹3.74 crore ...
The Tribunal upheld the CIT(A)’s findings after noting the assessee produced no evidence to counter verified disallowances. Key takeaway: appellate relief requires substantiated rebuttal of factual ...
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