M/s Standard Corporation India Ltd. v. The DCIT

Parties Involved

Facts Summary

The assessee, M/s Standard Corporation India Ltd., filed an appeal under section 253 of the Income Tax Act, 1961 against an order passed by the CIT(A) on 30/10/2023. The order rectified an earlier appellate order that allowed the expenditure of employee's share of ESI/PF/LWF, which was paid beyond the due date. The assessee argued that the CIT(A) should have given an opportunity of hearing before rectifying the order under section 154 of the Act. The Tribunal found that the CIT(A) should have given an opportunity of hearing and set aside the impugned order as being violative of principles of natural justice, illegal, and not proper. The matter was remanded back to the CIT(A) to give an opportunity of hearing and pass a fresh order on a de novo basis.…

Legal Issues

• 1. Whether the CIT(A) should have given an opportunity of hearing before rectifying the order under section 154 of the Act?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

Similar Judgements

• Imperial Life Science Pvt. Ltd. Vs. NFAC/CIT(A), Delhi

• Mahinder Pal Singh vs Commissioner of Income-tax

  Mumbai bench

• T P Roy Chowdhury & Company Pvt. Ltd vs. DCIT, Circle-7(1), Kolkata

  Kolkata Bench benchAY 2017-18Allowed

• Partha Roy vs. ITO, Ward-50(2), Kolkata

  Kolkata Bench benchAY 2017-18Dismissed

• Deputy Commissioner of Income Tax v. Yashodhara Verma

  Delhi bench

• Rajender Singh vs. ITO, Ward 45 (1)

  Delhi bench