Crystal Glazing & Cladding vs. Income Tax Officer

Parties Involved

Facts Summary

The assessee, Crystal Glazing & Cladding, filed an appeal against the order of the Commissioner of Income Tax (Appeals)/NFAC, Delhi, pertaining to Assessment Year 2017-18. The assessee had filed its return of income on 02.02.2018 and was selected for scrutiny under section 143(2) of the Income Tax Act, 1961. The assessee failed to respond to the statutory notices issued by the Assessing Officer (AO), leading to an ex-parte assessment on 30.11.2019. The AO made various additions to the assessee's income under different sections of the Act. The assessee filed an appeal against the order of the Commissioner of Income Tax (Appeals)/NFAC, Delhi, which was dismissed on the grounds that the appeal was time-barred and the assessee had failed to provide sufficient evidence to support its claims.…

Legal Issues

• 1. Whether the delay in filing the appeal should be condoned?
• 2. Whether the additions made by the AO were justified?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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