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2023 (5) TMI 67 - ITAT RANCHIEstimation of agricultural income - allowing part income as agricultural rest as income from other sources - demand was raised against the assessee pursuant to the order passed u/s 154 and a bona fide error has occurred while furnishing appeal form no.35 before the CIT(A) which were a rectifiable mistake - HELD THAT:- The interest of justice will be well-served if the assessee is given an opportunity to present her case before the CIT(A). It is directed that the ld. CIT(A) will give opportunity to the assessee to rectify the mistake in furnishing Form no.35 and thereby considering the appeal of the assessee if the same has been preferred against the assessment order dated 20.12.2019 and thereafter the ld. CIT(A) will give proper opportunity to the assessee to furnish the necessary documents and to present her case and thereafter to decide the appeal of the assessee in accordance with law.
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