Hotels Diamond Glory Pvt. Ltd. Vs DCIT, Circle-7(1), Kolkata

Parties Involved

Facts Summary

This is an appeal filed by the assessee, Hotels Diamond Glory Pvt. Ltd., against the order dated 21.07.2025 passed by the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi for the assessment year 2018-2019. The assessee submitted that the ld. CIT(A) dismissed the appeal ex-parte without affording sufficient opportunity of being heard. The assessee requested one more opportunity to represent its case before the ld. CIT(A) to substantiate its claim. The Financial Controller of the assessee appeared in person during the hearing and reiterated this request.…

Legal Issues

• 1. Whether the ld. CIT(A) dismissed the appeal ex-parte without affording sufficient opportunity of being heard.

Judgment Outcome

Decided in favour of Assessee.

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