Bay Shore Properties Private Limited vs. The Income Tax Officer

Parties Involved

Facts Summary

The assessee, Bay Shore Properties Private Limited, filed an appeal against the order of the Commissioner of Income Tax (Appeals) in National Faceless Appeal Centre, Delhi, dated 10.01.2023, for the assessment year 2011-2012. The case was heard on 21.08.2024 and the order was pronounced on 25.09.2024. The CIT(A) had confirmed the order of the Assessing Officer without deciding the assessee's substantive grounds on merits as required under section 250(6) of the Income Tax Act, 1961. The Tribunal deemed it appropriate to restore the assessee's appeal back to the CIT(A) for a fresh adjudication.…

Legal Issues

• 1. Whether the CIT(A) correctly decided the appeal without addressing the assessee's substantive grounds on merits?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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