Kandahar Hind Dry Fruits Vs. ITO

Parties Involved

Facts Summary

The assessee, Kandahar Hind Dry Fruits, filed two appeals against the orders passed by the Learned Commissioner of Income Tax (Appeals), New Delhi, under Section 250 of the Income Tax Act, 1961. The assessee argued that no notice was served on the provided email id, leading to an ex-parte assessment order. The assessee also claimed that it was not given a chance to present its case before the Learned Commissioner of Income Tax (Appeals) despite requests for adjournment. The appeals were dismissed as barred by limitation, and the assessee was directed to explain the delay before the Learned Commissioner of Income Tax (Appeals). The Tribunal remitted the appeals to the Learned Commissioner of Income Tax (Appeals) for further consideration.…

Legal Issues

• 1. Whether the assessee was served with proper notice?
• 2. Whether the assessee was given a chance to present its case?
• 3. Whether the appeals were barred by limitation?

Judgment Outcome

Decided in favour of Assessee.

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