Ankit Dealers Pvt. Ltd. Vs ITO, Ward-10(2), Kolkata

Parties Involved

Facts Summary

The appeal by Ankit Dealers Pvt. Ltd. is against the order of the Ld. Commissioner of Income Tax (Appeals), NFAC, Delhi, passed on 15.01.2024 under section 250 of the Income Tax Act, 1961 for Assessment Year 2016-17. The appeal was filed 255 days after the stipulated time, but an application for condonation of delay was considered and accepted. The assessee claimed non-representation before the Ld. CIT(A) due to notices going into the spam folder, resulting in non-compliance. The assessee sought re-adjudication of the issues after being granted a reasonable opportunity to be heard.…

Legal Issues

• 1. Non-representation before the Ld. CIT(A)

Judgment Outcome

Decided in favour of Assessee.

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