Energy Development Company Ltd. vs. Deputy Commissioner of Income-tax

Parties Involved

Facts Summary

The assessee, Energy Development Company Ltd., filed an appeal against the order of the Commissioner of Income Tax (Appeals) dated 26.12.2023 for the Assessment Year 2012-13. The appeal arose from an assessment order passed under sections 144/147 of the Income Tax Act, 1961 by the Deputy Commissioner of Income Tax, Circle-12(1), Kolkata dated 28.12.2019. The Counsel for the assessee submitted that the appeal was decided by the first appellate authority ex parte without deciding the issues on merit as the assessee could not appear on the appointed hearing date because the notice issued by the Commissioner of Income Tax (Appeals) was not served. The Counsel prayed for the restoration of the appeal to the file of the Commissioner of Income Tax (Appeals) with a direction to decide the same on merit after affording reasonable opportunity of hearing to the assessee.…

Legal Issues

• 1. Whether the appeal should be restored to the file of the Commissioner of Income Tax (Appeals) for a decision on merit after affording reasonable opportunity of hearing to the assessee?

Judgment Outcome

Decided in favour of Assessee.

Similar Judgements

• Anjana Devi Tulshyan vs. The Assessing Officer, National Faceless Assessment Centre, Delhi

  Cuttack bench

• Naresh Agarwal Vs. ITO, Ward-32(3), Middleton Road

  Kolkata bench

• HB KJ and Advance Vs. ITO, Ward 5(1), Pune

  Pune bench

• Seetu Kohli Concepts P. Ltd. vs. Assessment Unit, Income Tax Department

  Delhi Bench benchAY 2017-18Allowed

• Mitulkumar Mansukhbhai Lal Vs. The ITO, Ward -1(2)(2), Rajkot

  Rajkot bench

• Naina Devi Commerce Pvt. Ltd. vs. ITO, Ward-6(3), Kolkata

  Kolkata bench