Kamal Forgings Pvt. Ltd. Vs ITO, Ward-3(1), Kolkata.

Parties Involved

Facts Summary

This is an appeal filed by the assessee, Kamal Forgings Pvt. Ltd., against the order of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, passed on 26.06.2024 under section 250 of the Income Tax Act, 1961 for Assessment Year 2007-08. The appellant was represented by Miraj D. Shah, AR, and the respondent by Shri Subhendu Datta, CIT, DR. During the hearing, the appellant claimed that they had not received the notice, whereas the respondent stated that the notice had been sent through ITBA. The order of the Ld. CIT(A) indicated that one of the notices had been responded to, implying that the assessee was aware of the ongoing appeal.…

Legal Issues

• 1. Whether the assessee received the notice for the appeal?

Judgment Outcome

Decided in favour of Assessee.

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