Bricem Builcon v. Asst. Commissioner of Income Tax

Parties Involved

Facts Summary

The assessee, Bricem Builcon, filed its return of income for the Assessment Year 2016-17 on 15.10.2016, declaring total income of Rs. 1,21,250/-. The case was selected for scrutiny assessment, and notices under sections 143(2) and 142(1) were issued along with a questionnaire. The assessee filed return submissions through the web portal. After considering the submissions, the assessment was completed with an addition of Rs. 4,30,14,470/-. The assessee challenged the addition before the Commissioner of Income Tax (Appeal), but due to non-compliance and lack of response, the appeal was dismissed. The assessee then appealed to the ITAT, which is under consideration in the present case.…

Legal Issues

• 1. Ld. CIT(A) erred in deciding appeal without service of notice.
• 2. Order passed by Ld. CIT(A) is illegal as it was passed without adjudicating merits of case.
• 3. Ld. CIT(A) erred in confirming addition of Rs. 4,30,14,470/- made by AO.

Judgment Outcome

Decided in favour of Assessee.

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