Ganesh Ginning and Pressing Factory vs. ITO, Ward-1, Harda

Parties Involved

Facts Summary

The assessee, M/s Ganesh Ginning and Pressing Factory, has filed an appeal against the order dated 23.06.2023 passed by the Commissioner of Income-Tax (Appeals)-NFAC, Delhi, which arose from an assessment order dated 30.12.2016 passed by the Income Tax Officer, Harda, for the Assessment Year 2014-15. The assessee argued that the Commissioner of Income-Tax (Appeals)-NFAC, Delhi, served three notices of hearings, with the first notice being served during the Covid pandemic period and the subsequent two notices being served after a gap of about two and a half years. The assessee could not attend the hearings fixed by the Commissioner of Income-Tax (Appeals)-NFAC, Delhi, leading to an ex-parte order. The assessee requested that the matter be remanded to the file of the Commissioner of Income-Tax (Appeals)-NFAC, Delhi, for a proper adjudication of the grounds/issues raised by the assessee in the first appeal.…

Legal Issues

• 1. Whether the matter should be remanded to the file of the Commissioner of Income-Tax (Appeals)-NFAC, Delhi, for a proper adjudication of the grounds/issues raised by the assessee in the first appeal?

Judgment Outcome

Decided in favour of Assessee.

Similar Judgements

• Smt. Asha Thakur Vs. ITO, Ward-3(1), Raipur (C.G.)

  Raipur bench

• Shri Rajesh Birthare vs. ITO-3(4), Indore and Shri Rajesh Birthare vs. ITO-3(2), Indore

  Indore bench

• GayatriAnand Education Society Vs. ITO

  Delhi Bench benchAY 2017-18Partly Allowed

• M/s Gujarat Plasto Industries Vs. The ITO

  Rajkot bench

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

  Kolkata bench

• Sudesh Sundrani Vs. ITO, Ward-Dhamtari (C.G.)

  Raipur bench