M/s. Progressive Hotels Private Limited Vs. Income Tax Officer, Ward-16(2), Hyderabad

Parties Involved

Facts Summary

M/s. Progressive Hotels Private Limited, the assessee, filed an appeal against the order of the Learned Commissioner of Income Tax (Appeals)-4, Hyderabad, dated 29.10.2019, relating to the Assessment Year 2016-17. The assessee had previously filed an appeal against the order of the Learned Assessing Officer passed under section 143(3) of the Income Tax Act, 1961, dated 17.12.2018. The assessee could not comply with the notices issued by the Learned Commissioner of Income Tax (Appeals) due to not receiving the notices and only came to know about the impugned order on 25.01.2024 when the Learned Assessing Officer initiated recovery proceedings by attaching their bank account. The Learned Commissioner of Income Tax (Appeals) dismissed the appeal due to non-prosecution by the assessee.…

Legal Issues

• 1. Whether the appeal should be dismissed due to non-prosecution by the assessee?

Judgment Outcome

Decided in favour of Assessee.

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