Ayyappa Roller Flour Mills Ltd. vs. The Income Tax Officer

Parties Involved

Facts Summary

The assessee, Ayyappa Roller Flour Mills Ltd., has filed an appeal against the National Faceless Appeal Centre, Delhi [CIT(A)]'s order confirming the Assessing Officer's action under section 14A r.w.r. 8D(2)(i) disallowance without dealing with the relevant factual matrix as required under section 250(6) of the Income Tax Act, 1961. The CIT(A)/NFAC passed an exparte order. The case file was perused, and both parties provided able assistance. The Tribunal deemed it appropriate to restore the issue back to the CIT(A) for afresh verification and adjudication, with the assessee's risk and responsibility to plead and prove all related facts within three effective opportunities of hearing in consequential proceedings.…

Legal Issues

• 1. Whether the CIT(A)/NFAC passed an exparte order confirming the Assessing Officer's action without dealing with the relevant factual matrix as required under section 250(6) of the Income Tax Act, 1961?

Judgment Outcome

Decided in favour of Assessee.

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