It was contended by the assessee that his right to a hearing on the merits was denied and that he should have been allowed to rectify the filing mode.
In a recent ruling, the Ahmedabad Bench of the Income Tax Appellate Tribunal ( ITAT ) of has directed a re-adjudication after dismissing an appeal filed offline without a hearing. In this case, the assessee, Mayursinh Jayandrasinh Jadeja, failed to file the Income Tax Returns ( ITR ) for the Assessment Year ( AY )…
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