Instant Travel Solutions Vs. ACIT, Central Circle 8(1), Mumbai

Parties Involved

Facts Summary

The assessee, Instant Travel Solutions, a partnership firm engaged in the business of providing services related to tours and travels, filed its return of income for the Assessment Year 2023-24 on 25.10.2023, declaring an income of Rs.1,46,61,250/-. The return was selected for scrutiny, and the Assessing Officer made additions, enhancing the income to Rs.1,76,07,540/-. The assessee appealed against the additions made by the Assessing Officer. However, the first appellate authority disposed of the appeal ex-parte, confirming the additions. The assessee argued that it was deprived of a reasonable opportunity to represent its case, and the appeal should be decided de novo after providing due and reasonable opportunity of being heard.…

Legal Issues

• 1. Whether the first appellate authority should have provided an opportunity to the assessee to be heard before disposing of the appeal ex-parte?

Judgment Outcome

Decided in favour of Assessee.

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