Garg Furnace Ltd. vs The DCIT, Ludhiana

Parties Involved

Facts Summary

The assessee, Garg Furnace Ltd., filed an appeal against the order passed by the Commissioner of Income Tax (Appeals)-5, Ludhiana on 17.02.2024 for the assessment year 2018-19. The grounds for the appeal were that the order was passed ex-parte without giving the assessee a proper opportunity to present its case and without considering the reply filed by the assessee on 16.02.2024. The assessee argued that the notice of the hearing date was only uploaded on the Income Tax Portal and not served physically or through email, which is not an effective service of notice as per Section 282 of the Income Tax Act.…

Legal Issues

• 1. Whether the order passed by the Commissioner of Income Tax (Appeals)-5, Ludhiana is valid and lawful?
• 2. Whether the assessee's reply filed on 16.02.2024 was considered by the Commissioner of Income Tax (Appeals)-5, Ludhiana?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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