EMC BCPL Joint Venture Vs. Income Tax Officer, Ward-44(2), Kolkata

Parties Involved

Facts Summary

This appeal was filed by the assessee, EMC BCPL Joint Venture, against the order of the Commissioner of Income Tax (Appeals)-NFAC, Delhi, passed under section 250 of the Income Tax Act, 1961, for the assessment year 2018-19. The order confirmed an addition of Rs. 1,04,11,138/- relating to payment to a contractor under section 37(1) of the Act. The assessee argued that the order was ex parte as they were not present during the appellate proceedings before the CIT(A). The assessee prayed to set aside the order and restore the issue for fresh adjudication.…

Legal Issues

• 1. Whether the order passed by the CIT(A) should be set aside as it was ex parte.

Judgment Outcome

Decided in favour of Assessee.

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