Benteler Automotive India Pvt. Ltd. Vs. CIT(A), National Faceless Appeal Centre, Delhi

Parties Involved

Facts Summary

The assessee, Benteler Automotive India Pvt. Ltd., is a company engaged in manufacturing auto components for OEMs. It filed its return of income on 19.01.2021 declaring a loss of Rs.7,70,87,588/-. The case was selected for scrutiny under CASS and for assessment under the E-assessment Scheme, 2021. The Assessing Officer completed the assessment on 28.11.2023, determining the total income of the assessee at Rs.5,43,82,597/-. The CIT(A) / NFAC sustained the addition made by the Assessing Officer and dismissed the appeal for want of details. The assessee appealed against this order to the ITAT.…

Legal Issues

• 1. Whether the CIT(A) / NFAC was justified in dismissing the appeal for want of details?

Judgment Outcome

Decided in favour of Assessee.

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