Camelia Griha Nirman Private Limited vs The Dy. Commissioner of Income Tax, Circle 1(1), Kolkata

Parties Involved

Facts Summary

The assessee, Camelia Griha Nirman Private Limited, filed appeals against the orders passed by the National Faceless Appeal Centre, Delhi, for the assessment years 2013-14 and 2014-15. The appeals were directed against the orders dated 12th March, 2024, and 5th March, 2024, which arose from the assessment orders passed under section 143(3) of the Income-tax Act, 1961. The assessee's counsel submitted that there was no representation before the ld. CIT (A) because the consultant appointed to look after the appellate work did not respond to the notice of hearing. The ld. CIT (A) dismissed the appeal in limine for non-appearance. The assessee declared income of ₹1,53,05,100/- for A.Y. 2013-14, and after being selected for compulsory scrutiny, the details were filed. The assessment was completed on 26th March, 2016, with some additions that were challenged before the ld. CIT (A) but were unsuccessful due to non-compliance.…

Legal Issues

• 1. Whether the ld. CIT (A) was justified in dismissing the appeal in limine for non-appearance?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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