KOSC Industries Pvt. Ltd. Vs. ITO, circle-4(1), Kolkata

Parties Involved

Facts Summary

These are appeals preferred by the assessee, KOSC Industries Pvt. Ltd., against the order of the National Faceless Appeal Centre, Delhi (hereinafter referred to as the 'Ld. CIT(A)') dated 15.05.2024 & 30.04.2024 for the Assessment Years 2016-17 & 2017-18. The appellant's counsel pointed out that the appeal before the first appellate authority could not be attended by filing any written submissions on either of the dates i.e., on 15.06.2023, 09.04.2024 and 18.04.2024, because the notices issued by the Ld. CIT (A) were not served upon the assessee. The Departmental Representative (DR) did not raise any objection and fairly agreed that the proceedings were ex-parte before the Ld. CIT (A) when the assessee failed to make any submission or arguments on merit.…

Legal Issues

• 1. Whether the assessee should be given another opportunity to present his case before the Ld. CIT (A)?

Judgment Outcome

Decided in favour of Assessee.

Similar Judgements

• Mavi Earth Movers P.Ltd. vs DCIT

  Delhi 'E' Bench: New Delhi benchAY 2016-17Allowed

• Mountain Medicine Society Vs. CIT (Exemption)

  Delhi Bench benchAllowed

• Shri Saneey Kumar Jain Vs ITO, Ward-43(3), Kolkata

  Kolkata Bench benchAY 2017-18Allowed

• V Mart Retails Ltd. Vs. ACIT, Circle-7(1), Kolkata

  Kolkata Bench benchAY 2012-13Allowed

• Qasba Foundation Vs CIT[E]

• Harvest Agriculture Private Limited Vs ITO, Ward-2(1)(3), Mumbai