CIT(A) Fails to Verify Correct Date of Filing Income Tax Return: ITAT Restores Case to CIT(A)

The Income Tax Appellate Tribunal (ITAT) has remanded a case back to the Commissioner of Income Tax (Appeals) [CIT(A)] due to the latter's failure to verify the correct date of filing the Income Tax Return (ITR). The case involved discrepancies in the filing date, which were not properly examined by CIT(A). The ITAT's decision emphasizes the importance of thorough verification of procedural details to ensure just and accurate tax assessments and appeals.