Berger Becker Coatings Pvt. Ltd. Vs. ITO
Case No: ITA No. 3846/Del/2025
Court: Income Tax Appellate Tribunal Delhi (Delhi Bench ‘H’ New Delhi)
Date: 1/7/2026
Parties Involved
appellantBerger Becker Coatings Private Limited
respondentIncome Tax Department
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/…
Decision in favour of
Assessee
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.