Minerva Natya Sanskriti Charcha Kendra vs. Assistant Commissioner of Income Tax

Parties Involved

Facts Summary

The assessee, Minerva Natya Sanskriti Charcha Kendra, filed an appeal against the order passed by the Commissioner of Income Tax (Appeal) under Section 250 of the Income Tax Act, 1961. The assessee raised several grounds for appeal, including the contention that the order was passed without considering the prayer for condonation of delay in filing the appeal. The assessee argued that it did not receive the assessment order until after the demand notice was issued, and thus, the delay in filing the appeal was justified. The assessee further contended that it did not receive proper opportunity to represent its case before the Commissioner of Income Tax (Appeal), leading to an ex-parte order.…

Legal Issues

• 1. Whether the order passed by the Commissioner of Income Tax (Appeal) is bad in law?
• 2. Whether the assessee was given proper opportunity to represent its case?

Judgment Outcome

Decided in favour of Assessee.

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