Chandralekha Constructions Pvt. Ltd. Vs. Commissioner of Income Tax (Appeals)-29

Parties Involved

Facts Summary

This appeal by Chandralekha Constructions Pvt. Ltd. for the assessment year 2017-18 arises against the order of the Commissioner of Income Tax (Appeals)-29 [CIT(A)] dated 23.12.2024, passed in case no. NFAC/2016-17 10260797. The proceedings involve sections 147 and 144B of the Income-tax Act, 1961. The assessee did not appear during the hearing, and the case was proceeded ex-parte. The CIT(A) had affirmed the Assessing Officer’s action making disallowances/additions. The Revenue argued in support of the CIT(A)’s findings, stating that the assessee had not filed any explanation or evidence.…

Legal Issues

• 1. Whether the CIT(A) correctly proceeded ex-parte against the assessee?

Judgment Outcome

Decided in favour of Assessee.

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