Jyotirmayee Industries Pvt Ltd Vs ACIT, Circle-2(1), Cuttack

Parties Involved

Facts Summary

The assessee, Jyotirmayee Industries Pvt Ltd, filed five appeals against the orders of the Commissioner of Income Tax (Appeals) for the assessment years 2012-2013 to 2015-2016. The assessee had filed an application for condonation of delay in filing the appeals, which was accepted by the tribunal. The tribunal found that the assessee had not submitted proper replies regarding the entries found and documents impounded during the survey. The assessee requested an opportunity to represent its case before the lower authorities, which was granted by the tribunal. The tribunal set aside all five appeals to the file of the Assessing Officer for fresh adjudication.…

Legal Issues

• 1. Delay in filing appeals
• 2. Opportunity to represent case

Judgment Outcome

Decided in favour of Assessee.

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