Batra Medical Services Pvt. Ltd. Vs ACIT/DCIT

Parties Involved

Facts Summary

The case involves an appeal by Batra Medical Services Pvt. Ltd. against an order passed by the Commissioner of Income Tax (Appeals) under section 250 of the Income Tax Act, 1961. The appeal was dismissed on the ground that the assessee failed to comply with notices issued against an assessment order dated 17.03.2024. The appellant argued that the order was passed without giving sufficient opportunity to be heard, violating the principle of section 250(6) of the Act. The respondent supported the lower authority's judgment, leaving it to the discretion of the Tribunal to consider the submissions for restoring the matter to the file of the Commissioner of Income Tax (Appeals). The Tribunal examined the material on record and found that the appeal had not been adjudicated on merit. The notices sent to the assessee were not shown to have been duly served or received by him, which is a mandatory statutory requirement under section 250(2)(a) of the Act.…

Legal Issues

• 1. Whether the appeal was dismissed without giving sufficient opportunity to be heard?
• 2. Whether the principle of natural justice was followed?

Judgment Outcome

Decided in favour of Assessee.

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