M/s Gujarat Plasto Industries Vs. The ITO

Parties Involved

Facts Summary

The case involves three appeals filed by M/s Gujarat Plasto Industries against orders passed by the Commissioner of Income Tax (Appeals) arising from assessment orders issued by the Assessing Officer under sections 147 and 144B of the Income Tax Act, 1961. The assessee had not received notices of hearings from the Commissioner of Income Tax (Appeals), leading to the appeals being finalized ex parte. The assessee sought condonation of delay due to multiple email accounts and not regularly accessing all emails. The assessee also requested that the matter be remitted back to the Assessing Officer for fresh adjudication on merit.…

Legal Issues

• 1. Whether the delay in filing the appeals should be condoned?
• 2. Whether the matter should be remitted back to the Assessing Officer for fresh adjudication?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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