M/s Innovators Facade, Systems Ltd. vs. NFAC, DCIT, Circle1, Thane

Parties Involved

Facts Summary

The case involves an appeal by the assessee, M/s Innovators Facade, Systems Ltd., against the order passed by the Commissioner of Income-tax (Appeals) – National Faceless Appeal Centre, Delhi. The assessee argues that the Commissioner of Income-tax (Appeals) erred in law by not considering the submissions of the assessee, passing a non-speaking order, and mechanically reproducing documents without providing reasons. The assessee also claims that the Commissioner of Income-tax (Appeals) failed to appreciate the material on record and did not provide an opportunity to cross-examine the witness. The assessee further contends that the allegations of bogus purchases are baseless and not supported by any evidence. The Departmental Representative could not controvert the submission of the assessee's counsel.…

Legal Issues

• 1. Whether the Commissioner of Income-tax (Appeals) erred in law by not considering the submissions of the assessee and passing a non-speaking order?
• 2. Whether the Commissioner of Income-tax (Appeals) erred in law by mechanically reproducing documents without providing reasons?
• 3. Whether the Commissioner of Income-tax (Appeals) failed to appreciate the material on record?
• 4. Whether the Commissioner of Income-tax (Appeals) failed to provide an opportunity to cross-examine the witness?
• 5. Whether the allegations of bogus purchases are baseless and not supported by any evidence?

Judgment Outcome

Decided in favour of Assessee.

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