Hamunat Construction Pvt. Ltd. vs. ACIT, Central Circle-1(1), Raipur

Parties Involved

Facts Summary

The assessee, Hamunat Construction Private Limited, is engaged in the construction business. Despite various financial transactions recorded in the Income Tax Department's system, the assessee did not file an Income Tax Return for the relevant year. Consequently, the case was reopened under section 148 of the Income Tax Act, 1961. The Assessing Officer completed the assessment under section 147 r.w.s. 144 of the Act, determining the income at Rs.17,83,36,015/-. The assessee filed an appeal against this order but did not pursue it, leading to the Commissioner of Income Tax (Appeals) deciding the appeal ex-parte.…

Legal Issues

• 1. Whether the Commissioner of Income Tax (Appeals) erred in deciding the appeal ex-parte without proper service of notice?
• 2. Whether the Commissioner of Income Tax (Appeals) erred in upholding the order of the Assessing Officer?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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