Janta Wafers Pvt. Ltd. Vs. ITO

Parties Involved

Facts Summary

The assessee, Janta Wafers Pvt. Ltd., filed two appeals against orders passed by the Commissioner of Income-tax (Appeals) under section 250 of the Income-tax Act, 1961. The appeals were dismissed by the CIT(A) on the ground of delay in filing. The assessee attributed the delay to reliance on its earlier Chartered Accountant, who allegedly failed to file the appeals. The assessee argued that it was not given an opportunity to explain the delay and that the assessment was completed ex parte under section 144 of the Act. The assessee also challenged the addition of Rs.1,16,91,000/- under section 69A and the penalty imposed under section 271AAC(1).…

Legal Issues

• 1. Whether the CIT(A) erred in dismissing the appeal without issuing any notice of hearing and without giving any opportunity of hearing?
• 2. Whether the CIT(A) erred in not dealing on merits the ground of the Appellant that the addition of Rs.1,16,91,000/- made under section 69A was unjustified?
• 3. Whether the CIT(A) erred in not dealing on merits the ground of the Appellant that provisions of section 115BBE had no application?
• 4. Whether the CIT(A) erred in not dealing on merits the ground of the Appellant that the assessment made under section 144 was bad in law?
• 5. Whether the CIT(A) erred in not dealing on merits the ground of the Appellant that the penalty levied under section 271AAC(1) was not justified?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

Similar Judgements

• Shankarbhai Virabhai Patel vs. Income Tax Officer

  Ahmedabad bench

• Narayan Das Damani vs. ITO, Ward-44(1), Kolkata

  SMC Bench Kolkata benchAY 2019-20Allowed

• JAN MOHAMMAD, DATAWALI MAWANA, MEERUT UTTAR PRADESH-25004 (PAN: FBRPM4115B) VS. INCOME TAX OFFICER, WARD 1(3), MEERUT, UP

  Delhi Bench benchAY 2011-12Allowed

• Shri Samiulla Vs. The Income Tax Officer

  Bangalore benchAY 2018-19Allowed

• Kiwi Alloys Limited vs. ITO, Ward - 14 (3), QD-42, Pitampura, New Delhi

  Delhi bench

• MANI SRIDHAR (Vs.) CIT (A)