Hotels Diamond Glory Pvt. Ltd. Vs DCIT, Circle-7(1), Kolkata
Case No: ITA No.2120/KOL/2025
Court: Income Tax Appellate Tribunal, SMC Bench, Kolkata
Date: 1/14/2026
Parties Involved
appellantHotels Diamond Glory Pvt. Ltd.
respondentDCIT, Circle-7(1), Kolkata
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…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the ld. CIT(A) dismissed the appeal ex-parte without affording sufficient opportunity of being heard.