Bhumi Mitra Agro Vs. ACIT, Central Circle-2, Raipur (C.G.)

Parties Involved

Facts Summary

The assessee, Bhumi Mitra Agro, filed appeals against the orders of the Commissioner of Income Tax (Appeals) for the assessment years 2018-19 and 2019-20. The Commissioner of Income Tax (Appeals) dismissed the appeals due to the assessee's non-compliance with hearing notices. The Senior Departmental Representative submitted that the assessee should be given a final opportunity to explain the matter on merits. The Tribunal analyzed the submissions and the facts, and referred to previous decisions to support the remanding of the matter back to the Commissioner of Income Tax (Appeals) for de novo adjudication.…

Legal Issues

• 1. Whether the matter should be remanded back to the Commissioner of Income Tax (Appeals) for de novo adjudication?

Judgment Outcome

Decided in favour of Assessee.

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