Keloid India Pvt. Ltd. vs DCIT Circle-13(1), Delhi

Parties Involved

Facts Summary

The instant appeal was filed by the assessee, Keloid India Pvt. Ltd., against the order dated 05.02.2024 passed by the National Faceless Appeal Centre (NFAC), Delhi, arising out of the order dated 23.12.2022 under section 143(3) of the Income Tax Act, 1961, for the assessment year 2021-22. The assessee did not appear for the hearing despite being notified. The Assessing Officer could not decide the matter properly due to the absence of supporting documents from the assessee, leading to an addition. The CIT(Appeals) also could not pass a proper order due to the lack of submissions or supporting documents in favor of the assessee’s case.…

Legal Issues

• 1. Whether the Assessing Officer could decide the matter in its proper perspective in the absence of supporting documents from the assessee?

Judgment Outcome

Decided in favour of Assessee.

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