Alisha Packaging Industries vs. ITO

Parties Involved

Facts Summary

The assessee, Alisha Packaging Industries, is a partnership firm that did not file its Return of Income for the Assessment Years 2018-19 and 2019-20. The Investigation Wing received information that the Kushal Group was engaged in providing accommodation entries in the form of bogus Long Term Capital Gain, Short Term Capital Gain, and the assessee was a beneficiary. The Assessing Officer passed orders under section 148A of the Income Tax Act, 1961, and issued notices under section 148. The assessee did not respond to the notices, leading to the Assessing Officer making additions and demanding tax. The Assessing Officer also issued show cause notices for penalties under sections 271AAC(1) and 272A(1)(d) of the Act, which the assessee also did not respond to. The Commissioner of Income Tax (Appeals) dismissed the assessee's appeals due to non-response to hearing notices.…

Legal Issues

• 1. Whether the Commissioner of Income Tax (Appeals) erred in passing an Ex Parte Order dismissing the appeal without providing reasonable opportunity of being heard to the appellant.
• 2. Whether the Commissioner of Income Tax (Appeals) erred in confirming the action of the Assessing Officer in issuing notice u/s. 148 of the Act to an entity which is not in existence.
• 3. Whether the Commissioner of Income Tax (Appeals) erred in confirming the action of the Assessing Officer in making an Ex Parte assessment based on the search carried out in the case of a third party.

Judgment Outcome

Decided in favour of Partly Assessee / Partly Revenue.

Precedents Relied Upon

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