Anup Transport Co. (Pvt.) Ltd. vs. Income Tax Officer
Case No: ITA Nos.4945 to 4941/Del/2024
Court: Income Tax Appellate Tribunal, Delhi Bench ‘A’
Date: 2/19/2025
Parties Involved
appellantAnup Transport Co. Pvt. Ltd.
respondentIncome Tax Officer, Ward-1(1), Faridabad
Facts Summary
These five appeals were filed by Anup Transport Co. (Pvt.) Ltd. against the orders passed by the CIT(A), National Faceless Appeal Centre (NFAC), Delhi, for the Assessment Years 2013-14 to 2017-18. The appeals were tagged together and disposed of by a consolidated order. The assessee did not appear for the hearing, and the Senior Departmental Representative (DR) supported the order of the lower authorities. The CIT(A) had given several opportunities to the assessee to make submissions or file evi…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the CIT(A) was justified in confirming the additions made by the Assessing Officer due to the assessee's failure to make submissions or file evidence?