M/s. Shivshakti Technology Pvt. Ltd. Vs. Deputy Commissioner of Income Tax

Parties Involved

Facts Summary

In the instant case, the Assessing Officer (AO) made additions of Rs.2,55,09,300/- and Rs.3,27,01,457/- on account of disallowance under section 69A of the Income Tax Act, 1961. The Assessee challenged these additions before the National Faceless Appeal Center (NFAC)/Ld. Commissioner of Income Tax (Appeals). However, the Assessee failed to respond to various notices and did not seek any adjournment, leading the Ld. Commissioner to decide the appeal as ex-parte and affirm the additions. The Assessee then appealed to the Income Tax Appellate Tribunal (ITAT). The registry raised an objection regarding the short payment of the appeal filing fee by Rs.9,500/-, which the Assessee agreed to deposit within 15 days from the date of hearing.…

Legal Issues

• 1. Whether the Assessee's appeal should be decided on merit or dismissed for non-prosecution?

Judgment Outcome

Decided in favour of Assessee.

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