Crystal Vincom Private Limited

Parties Involved

Facts Summary

This is an appeal filed by Crystal Vincom Private Limited against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi. The appeal pertains to the assessment year 2012-13. The Director of the assessee-Company submitted a letter affirming non-compliance before the Assessing Officer (AO) and the CIT(A). The Authorized Representative (AR) of the assessee prayed for another opportunity to represent the case before the AO/CIT(A) and agreed to pay a cost of Rs. 50,000 for non-compliance. The AR argued that the CIT(A) passed the order ex parte without affording a reasonable opportunity of hearing. The assessment order was passed under section 144 of the Act due to non-compliance from the assessee.…

Legal Issues

• 1. Whether the CIT(A) passed the order ex parte without affording a reasonable opportunity of hearing.

Judgment Outcome

Decided in favour of Assessee.

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