Gryphons India Constructions vs. ACIT, Circle - 2(1)

Parties Involved

Facts Summary

Gryphons India Constructions, the appellant, filed an appeal against the order of the National Faceless Appeal Centre, Delhi [CIT(A)] dated 17.02.2023 for Assessment Year (AY)2014-15. The assessee failed to appear during the appellate proceedings. The CIT(A) upheld the addition made by the Assessing Officer (AO) for Rs.25,00,000/- during the assessment proceedings to the total income of the assessee. The counsel for the assessee submitted that the authorized representative of the assessee could not appear due to ill-health and eventually passed away. The learned A.R. prayed to restore the issue to the file of the AO with the direction to admit the ground of appeal of the assessee and adjudicate the same in accordance with the provisions of law. The learned Sr. DR raised no objection if the matter is set aside to the file of the learned CIT(A) for fresh adjudication as per the provisions of law.…

Legal Issues

• 1. Whether the assessee's non-appearance due to the ill-health of the counsel is a valid reason for setting aside the findings?

Judgment Outcome

Decided in favour of Assessee.

Similar Judgements

• Sarita Goenka vs. Income Tax Officer

  SMC Bench, Kolkata benchAY 2014-15Allowed

• Rajendra Kumar Tripathi vs Income-tax Officer

  Delhi bench

• Abdul Asif Abdul Kadir Abdul v/s Income Tax Officer

  Nagpur bench

• Trutech Constructions Pvt. Ltd. Vs Income Tax Officer, Ward-25(3), New Delhi

  Delhi Bench ‘E’, New Delhi benchAY 2019-20Allowed

• Late Shri Duleechanda Vs. The I.T.O

  Delhi ‘C’ Bench benchAY 2010-11Allowed

• Padmini Retailers Private Ltd. vs. ITO Ward, 10(2)

  Kolkata benchAY 2012-13Allowed