Everite Agencies (P) Ltd. vs ITO

Parties Involved

Facts Summary

The assessee, Everite Agencies (P) Ltd., filed an appeal against the order of the National Faceless Appeal Centre (FAA) in Appeal No.CIT(A), Delhi-3/10230/2019-20. The appeal was against the order dated 16.12.2019 passed by the ITO, Ward-8(4), Delhi under section 144 of the Income Tax Act, 1961. The assessee argued that it was not given a proper opportunity of hearing by the tax authorities below. The ITO had issued notices under section 142(1) of the Act on 19.11.2019, 28.11.2019, and 07.12.2019, but the assessee did not comply. The CIT(A) dismissed the appeal, and the assessee appealed to the ITAT. The ITAT found that the FAA did not provide a proper opportunity of hearing and set aside the order, restoring the issue to the CIT(A) for a fresh order on merits after due opportunity of hearing.…

Legal Issues

• 1. Whether the assessee was given a proper opportunity of hearing by the tax authorities below.

Judgment Outcome

Decided in favour of Assessee.

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