KMA Constructions India Pvt. Ltd. vs. The Income Tax Officer

Parties Involved

Facts Summary

KMA Constructions India Pvt. Ltd. filed twin appeals against the National Faceless Appeal Centre's order for assessment years 2015-2016 & 2016-2017. The assessee did not appear for the hearing, leading to the case being proceeded ex-parte. The assessee's delay of 88 days in filing the appeal was condoned based on the precedent Collector, Land Acquisition vs. MST Katiji. The lower authorities had levied penalties for the delay in filing tax audit reports, which the assessee attributed to a change in the auditor. The tribunal allowed the appeals and ordered the deletion of the penalties.…

Legal Issues

• 1. Delay in filing the appeal
• 2. Penalties for delay in filing tax audit reports

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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