ITA No. 18/MUM/2024

Parties Involved

Facts Summary

The assessee, Cher Medical Technology, filed its return of income for the Assessment Year 2017-18 on 07.11.2017, declaring a total income of Rs. 22,62,840/-. The assessee earns commission income on the sale of medical equipment and is a selling agent of Karl Storz Endoscopy India Pvt. Ltd. The case was selected for limited scrutiny through CASS, and notices under sections 143(2) and 142(1) of the Income Tax Act, 1961, were issued and served. After considering the assessee's response, the assessing officer assessed the total income at Rs. 1,46,77,974/- with various disallowances. Penalty proceedings were initiated for misreporting the income. The assessee appealed against the assessment order, which was dismissed ex-parte by the Commissioner of Income-tax (Appeals). The assessee filed a second appeal, arguing that the order was passed in violation of the principles of natural justice.…

Legal Issues

• 1. Whether the order passed by the Commissioner of Income-tax (Appeals) was in violation of the principles of natural justice?

Judgment Outcome

Decided in favour of Assessee.

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