Berger Becker Coatings Pvt. Ltd. Vs. ITO

Parties Involved

Facts Summary

An assessment order was passed on 30/10/2023 under Section 143(3) read with Section 144C(3) r.w. Section 144B of the Income Tax Act, 1961 by computing the income of the Assessee at Rs. 32,67,53,450/- as against the returned income of Rs. 16,93,03,680/-. Aggrieved by the assessment order dated 30/10/2023, the Assessee preferred an Appeal before the Ld. CIT(A). The Ld. CIT(A) vide order dated 02/01/2025, dismissed the Appeal filed by the Assessee. Aggrieved by the order of the Ld. CIT(A) dated 02/01/2025, Assessee preferred the present Appeal. The Assessee filed an application for condoning the delay of 73 days in filing the present Appeal, stating that the order was passed ex-parte and the Assessee company did not receive any intimation regarding the pronouncement of the order.…

Legal Issues

• 1. Delay of 73 days in filing the present Appeal.
• 2. Whether the Ld. CIT(A) provided an opportunity of being heard to the Assessee and decided all grounds of Appeal on its merits.

Judgment Outcome

Decided in favour of Assessee.

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