Andhra Pradesh Solar Power Corporation Private Limited vs. The Income Tax Officer

Parties Involved

Facts Summary

The assessee, Andhra Pradesh Solar Power Corporation Private Limited, filed an appeal against the order passed by the Commissioner of Income Tax (Appeals) for the Assessment Year 2020-21. The assessee contended that the Commissioner of Income Tax (Appeals) did not provide sufficient opportunity to the assessee to submit explanations/evidence in support of the disallowances made by the Assessing Officer. The assessee argued that the Commissioner of Income Tax (Appeals) dismissed the appeal without providing proper opportunity. The assessee further submitted that it does not stand to gain by allowing the appeal to be disposed of without any documentary evidence being produced and it is only due to the reasons beyond the control of the assessee, the assessee could not submit the explanations/evidences in support of the disallowances made by the Assessing Officer. The assessee is now ready to produce all such details and conduct the proceedings diligently and get the matter disposed of on merits.…

Legal Issues

• 1. Whether the Commissioner of Income Tax (Appeals) provided sufficient opportunity to the assessee to submit explanations/evidence in support of the disallowances made by the Assessing Officer?
• 2. Whether the appeal of the assessee should be allowed?

Judgment Outcome

Decided in favour of Assessee.

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