M/s Veetee Fine Foods Limited vs. JCIT, Special Range-9, New Delhi
Case No: ITA No:- 125/Del/2023
Court: INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: ‘H’: NEW DELHI)
Date: 2/10/2025
Parties Involved
appellantM/s Veetee Fine Foods Limited
respondentJCIT, Special Range-9, New Delhi
Facts Summary
The assessee/appellant filed its revised return declaring a loss of Rs. 2,17,83,486/- on 23.04.2016. The case was selected for scrutiny, and after issuing notices under sections 143(2) and 142(1), the total income of the assessee was computed as Rs. 91,69,834/-. The Learned Commissioner of Income Tax (Appeals) ['Ld. CIT(A)'] passed an ex-parte order partly allowing the appeal. The ex-parte order was due to the non-compliance by the assessee to multiple notices issued under section 250 of the Inc…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the ex-parte order passed by the CIT(A) is devoid of natural justice, illegal, and bad in law.
- 2. Whether the CIT(A) erred in passing the order without granting a reasonable opportunity of being heard to the appellant.
4 more legal issues analysed in this judgement.