MMC Carbon Private Limited v. ITO

Parties Involved

Facts Summary

The Assessee filed appeals against the orders of the Ld. Commissioner of Income Tax (Appeals/ National Faceless Appeal Centre) dated 06/08/2025 for the Assessment Year 2016-17, wherein the Ld. CIT(A) dismissed the quantum Appeal as well as the Appeal filed against the order of penalty. The assessment orders were passed on 26/12/2018 u/s 144 of the Income Tax Act, 1961, and an order of penalty was passed on 21/06/2019 u/s 271 (1)(c) of the Act. The Assessee argued that the orders were ex-parte and in violation of principles of natural justice.…

Legal Issues

• 1. Ex-parte nature of the orders and violation of principles of natural justice.
• 2. Validity of the order of penalty.

Judgment Outcome

Decided in favour of Assessee.

Similar Judgements

• S. Net Freight (India) Pvt. Ltd. Vs. ITO

  Delhi Bench ‘G’ New Delhi benchAY 2017-18Partly Allowed

• Mahajan Leasing & Credit P. Ltd. Vs. Income Tax Officer, Ward-16(2)

  Delhi Bench 'C' benchAY 2010-11Allowed

• Bargoda Godar Gopal Samabay Krishi Unnayan Samity Ltd.

  Kolkata Bench benchAY 2017-2018Partly Allowed

• M/s Chandra Co-operative Group Housing Society Limited v. Income Tax Officer, Ward 1(3), Gurgaon, Haryana

  Delhi Bench ‘G’, New Delhi benchAY 2012-13Partly Allowed

• Hi Tec Corporation vs. ITO, Ward 35(1)

  Delhi Bench ‘B’ benchAY 2017-18Allowed

• Sanjay Narendra Bansal Vs. DCIT-8(2)(1)

  SMC BENCH, MUMBAI benchAY 2014-15Allowed