M/S REAL VALUE FOODS PRIVATE LIMITED VS. ITO, WARD 21(1), NEW DELHI
Case No: ITA Nos. 4267, 4268, 4269 & 4270/Del/2024
Court: INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘F’’ : NEW DELHI)
Date: 2/3/2025
Parties Involved
appellantM/S REAL VALUE FOODS PRIVATE LIMITED
respondentITO, WARD 21(1), NEW DELHI
Facts Summary
These appeals have been filed by the Assessee, M/S REAL VALUE FOODS PRIVATE LIMITED, against the respective orders passed by the Ld. CIT(A)/NFAC, Delhi relating to assessment years 2016-17, 2017-18, 2018-19 & 2019-20. The issues are inter-connected, therefore, the appeals were heard together and are being disposed of by this common order. The appeals concern the ex-parte orders passed by the Ld. CIT(A) and the additions made in the reassessment orders for bogus purchases. The Assessee claims tha…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the Ld. CIT(A) erred in passing an ex-parte order without considering the Assessee's explanation for not replying to the notices of hearing.
- 2. Whether the Ld. CIT(A) erred in confirming the reassessment orders with additions for bogus purchases.
1 more legal issue analysed in this judgement.