Hap Garments (P.) Ltd. vs. DCIT, Circle 11(1), Kolkata

Parties Involved

Facts Summary

This is an appeal filed by Hap Garments (P.) Ltd. against the order of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi. The assessee claimed that all relevant documents were in the custody of the Central Bureau of Investigation (CBI) after a raid. The Ld. CIT(A) dismissed the appeal stating it was the assessee's duty to obtain the copies from the CBI and provide them before the Assessing Officer (AO). The matter was heard in the absence of the assessee's representative.…

Legal Issues

• 1. Whether the assessee should have obtained the documents from the CBI and provided them to the AO.

Judgment Outcome

Decided in favour of Assessee.

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