M/s. Vinpack (India) Pvt. Ltd. Vs. The Income Tax Officer, Ward – 7(1)(1), Bangalore

Parties Involved

Facts Summary

The assessee, M/s. Vinpack (India) Pvt. Ltd., filed its return of income on 31.10.2017. Their case was selected for complete scrutiny, and notices were issued under sections 143(3) and 142(1) of the Act. The assessee uploaded all the details, and the assessment was completed. The assessee filed an appeal before the Learned Commissioner of Income Tax (Appeals) (CIT(A)), challenging the assessment order. The CIT(A) dismissed the appeal ex-parte as the assessee did not respond to the notices. The assessee then appealed to the Income Tax Appellate Tribunal, arguing that the notices sent via email were not brought to the notice of the Director, leading to their inability to appear before the CIT(A).…

Legal Issues

• 1. Whether the CIT(A) erred in dismissing the appeal ex-parte.
• 2. Whether the assessee should be given another opportunity to respond.

Judgment Outcome

Decided in favour of Assessee.

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