Medhavi Sports Pvt. Ltd v. DCIT, Kanpur

Parties Involved

Facts Summary

The present appeal has been filed by the assessee Medhavi Sports Pvt. Ltd challenging the impugned order dated 19/12/2023 passed by the learned Commissioner of Income Tax (Appeals)-4, Kanpur, for the assessment year 2016-17. The assessee raised several grounds of appeal, including that the learned CIT(A) passed an exparte order without giving any finding on legal issues or merits, did not provide adequate opportunity to the appellant, and made additions without proper evidence. The assessment order dated 30/12/2021 passed under section 153C of the Income Tax Act, 1961 determined the assessee's total income at Rs.2,10,12,000/-. The assessee filed an appeal against the appellate order dated 19/12/2023, which was dismissed by the learned CIT(A).…

Legal Issues

• 1. Whether the learned CIT(A) erred in passing an exparte order without giving any finding on legal issues or merits.
• 2. Whether the learned CIT(A) erred in dismissing the appeal without providing adequate opportunity to the appellant.
• 3. Whether the assessment proceeding initiated and order passed under section 153C of the Income Tax Act, 1961 is without jurisdiction.

Judgment Outcome

Decided in favour of Assessee.

Similar Judgements

• Shree Balaji Traders vs. ACIT, Circle 36 (1)

  Delhi bench

• DEEPAK COMMUNICATION VS. ITO, WARD 60(6)

  Delhi Bench benchAY 2017-18Allowed

• MUJAHID Vs DCIT

  Delhi Bench ‘F’, New Delhi benchAY 2015-16, 2016-17, 2017-18, 2018-19, 2019-20, 2020-21Allowed

• Atlantis IT Solution Private Limited Vs. Deputy Commissioner of Income Tax, Circle 6(1)(2), Mumbai

• Mohd Waseeque Vs. The A.C.I.T

  Delhi ‘E’ Bench benchAY 2018-19Allowed

• GAURAV GUPTA VS. NATIONAL E-ASSESSMENT

  Delhi Bench benchAY 2019-20Allowed