ITA No. 4051 & 4049/Mum/2024 AYs. 2013-14 & 2014-15 Parmar Buildtech

Parties Involved

Facts Summary

The present appeals have been filed by the assessee, Parmar Buildtech, challenging the separate impugned orders dated 02/07/2024 and 25/07/2024 passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi. The assessee argues that only one notice was issued by the Commissioner in 2020, and no further notice was issued before dismissing the assessee's appeals in 2024. The Departmental Representative argues that the assessee did not comply with the hearing notice issued by the Commissioner, and accordingly, its appeal was decided, confirming the additions made by the Assessing Officer. The Tribunal found that the Commissioner did not provide adequate reasoning for sustaining the additions made by the Assessing Officer. Therefore, the Tribunal restored the appeals to the file of the Commissioner for de novo adjudication with the direction to grant reasonable and adequate opportunity of hearing to the assessee.…

Legal Issues

• 1. Whether the Commissioner of Income Tax (Appeals) provided adequate reasoning for sustaining the additions made by the Assessing Officer?

Judgment Outcome

Decided in favour of Assessee.

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