Kanan Devan Hills Plantations Company Pvt. Ltd. vs. DCIT, Corporate Circle - 1(1) Kochi

Parties Involved

Facts Summary

This assessee’s appeal for A.Y. 2020-21 arises against the National Faceless Appeal Centre, Delhi [CIT(A)]’s DIN & Order No. ITBA/ NFAC/S/250/2023-24/1059707071(1) dated 15.01.2024 in proceedings u/s. 250 of the Income Tax Act, 1961 (the Act). Heard both parties. Case file perused. It emerges at the outset with the able assistance coming from both the parties that the CIT(A)/NFAC has passed exparte order confirming the Assessing Officer’s action making section 14A disallowance or Rs.1,01,39,000/- without dealing with the relevant factual matrix as contemplated u/s. 250(6) of the Act requiring him to frame points of determination followed by a detailed discussion thereupon.…

Legal Issues

• 1. Whether the CIT(A)/NFAC passed an exparte order without dealing with the relevant factual matrix?

Judgment Outcome

Decided in favour of Assessee.

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