Astro Leasing & Finance Co. Pvt. Ltd. Vs ITO, Ward-7(1), Kolkata

Parties Involved

Facts Summary

The case involves an appeal filed by Astro Leasing & Finance Co. Pvt. Ltd. against the order of the Ld. Commissioner of Income Tax (Appeals), NFAC, Delhi, passed on 24.01.2024 under section 250 of the Income Tax Act, 1961 for Assessment Year 2015-16. The appellant claims that due to technical glitches, they were unable to file the necessary details before the Ld. CIT(A). Additionally, notices were sent to the wrong email address, and the correct email address was updated but not considered. The appellant requests that the issues be restored to the file of the Assessing Officer for re-adjudication.…

Legal Issues

• 1. Whether the appeal should be dismissed for non-representation due to technical glitches and incorrect email addresses.

Judgment Outcome

Decided in favour of Assessee.

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