Dolphin Promoters & Builders, ... vs Dcit, Circle-1, Raipur on 5 August, 2025
Reverting to the facts of the
present case the grounds of appeal were simply filed before the
8
ITA No. 440/RPR/2025
Dolphin Promoters & Builders vs. DCIT Circle1(1), Raipur
Ld.CIT(Appeals) they were not substantiated or corroborated through
submissions and filing of documentary evidences since the assessee had
not complied before the Ld.CIT(Appeals) on the dates of hearing.
Therefore, as per framework of the Act there must be adjudication on
merits by the first appellate authority and one final opportunity be
provided to the assessee to represent his matter on merits in the interest
of natural justice.