ITAT Remands Case to CIT(A) Due to Incorrect Filing Date of Income Tax Return

The Income Tax Appellate Tribunal (ITAT) remanded a case back to the Commissioner of Income Tax (Appeals) [CIT(A)] due to an incorrect filing date of the Income Tax Return (ITR). The taxpayer's ITR was mistakenly considered late, which affected the assessment process. The ITAT noted that the correct filing date should have been verified before passing any order. As a result, the case was sent back to the CIT(A) for re-examination with the correct information, ensuring that the taxpayer's return is assessed fairly based on the accurate filing date.