AVM Construction Co. v. DCIT

Parties Involved

Facts Summary

The appellant, AVM Construction Co., filed an appeal against the order of the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi dated 22.11.2023, which arose from the Assessment Order dated 05.12.2018 passed by the Deputy Commissioner of Income Tax, Circle-1, Bathinda under section 144 of the Income Tax Act. The appellant contended that the Commissioner of Income Tax (Appeals) dismissed the appeal ex-parte without granting reasonable opportunity and service of notice of hearing. The appellant argued that the Commissioner of Income Tax (Appeals) confirmed the Assessment Order passed ex-parte in violation of principles of natural justice. The appellant requested an adjournment to furnish certain documents sought from the Assessing Officer, but the Commissioner of Income Tax (Appeals) dismissed the grounds of appeal without granting time to furnish the necessary information.…

Legal Issues

• 1. Whether the Commissioner of Income Tax (Appeals) passed an ex-parte order against the appellant without granting reasonable opportunity and service of notice of hearing.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

Similar Judgements

• Shaheen Service Station v. ITO

  Amritsar bench

• Keshvan Jewellers vs. ACIT, Circle-32, Kolkata

  Kolkata Bench benchAY 2009-10Allowed

• Crystal Vincom Private Limited

  Kolkata Bench benchAY 2012-2013Partly Allowed

• Mitulkumar Mansukhbhai Lal Vs. The ITO, Ward -1(2)(2), Rajkot

  Rajkot bench

• Harvest Agriculture Private Limited Vs ITO, Ward-2(1)(3), Mumbai

• JAN MOHAMMAD, DATAWALI MAWANA, MEERUT UTTAR PRADESH-25004 (PAN: FBRPM4115B) VS. INCOME TAX OFFICER, WARD 1(3), MEERUT, UP

  Delhi Bench benchAY 2011-12Allowed