Miltech Industries Pvt. Ltd. v/s Asstt. Commissioner of Income Tax

Parties Involved

Facts Summary

The assessee, Miltech Industries Pvt. Ltd., has filed an appeal against the order dated 21/11/2022 passed by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, for the assessment year 2014–15. The appeal challenges the order on several grounds, including that the order is bad in law and wrong on facts, the learned CIT(A) erred in confirming the same, and the learned CIT(A) passed an ex-parte order. The assessee's counsel requested an additional opportunity to substantiate the case before the learned CIT(A). The learned D.R. argued that sufficient opportunities were already provided to the assessee. The Judicial Member, after hearing both parties and reviewing the record, found that the learned CIT(A) passed an ex-parte order and decided to give the assessee one more opportunity to present its case.…

Legal Issues

• 1. Whether the order of the learned Asstt. Commissioner of Income Tax is bad in law and wrong on facts?
• 2. Whether the learned CIT(A) erred in passing an ex-parte order?
• 3. Whether the learned CIT(A) erred in confirming the action of the Assessing Officer in making additions?
• 4. Whether the learned CIT(A) erred in determining and charging interest under sections 234A and 234B?

Judgment Outcome

Decided in favour of Assessee.

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