Hi Tec Corporation vs. ITO, Ward 35(1)

Parties Involved

Facts Summary

These appeals have been filed by the Assessee, Hi Tec Corporation, against the separate orders dated 22.02.2024 & 28.2.2024 passed by the Ld. CIT(A)/NFAC, Delhi for the assessment year 2017-18. The orders pertain to a quantum appeal as well as a penalty appeal under section 270A of the Income Tax Act, 1961. None appeared on behalf of the assessee, hence, the Tribunal proceeded ex-parte. The AO had passed the assessment order under sections 144/147 of the Act on 30.3.2022, and the Ld. CIT(A) dismissed the appeal on account of non-prosecution without going into the merits.…

Legal Issues

• 1. Dismissal of appeal by Ld. CIT(A) on account of non-prosecution in quantum appeal.
• 2. Penalty appeal concerning the same assessment year.

Judgment Outcome

Decided in favour of Assessee.

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