Eastern Auto Investo Pvt. Ltd. vs. ACIT, Circle-3(1), Kolkata

Parties Involved

Facts Summary

Eastern Auto Investo Pvt. Ltd. filed an appeal against the order passed by the Commissioner of Income Tax (Appeals) under Section 250 of the Income Tax Act, 1961. The assessee argued that the order was arbitrary, erroneous, and without proper reasons. The assessee also claimed that the order was passed without valid jurisdiction and that the delay in filing the appeal should be condoned. The Authorized Representative submitted that the delay was unintentional and prayed for the matter to be remanded back to the Commissioner of Income Tax (Appeals) for adjudication. The Department opposed the contention of the delay. The Tribunal found that there was a substantial delay of 570 days in filing the appeal memo but decided to condone the delay in the interest of justice and fair play. The Tribunal set aside the ex-parte order passed by the Commissioner of Income Tax (Appeals) and directed the Commissioner to re-examine the matter on its merit after providing a reasonable opportunity of being heard to the assessee.…

Legal Issues

• 1. Whether the orders passed by the lower authorities are arbitrary, erroneous, without proper reasons, invalid and bad-in-law?
• 2. Whether the order of the Commissioner of Income Tax (Appeals) is wrong and bad-in-law?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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