MPS Greenery Developers Ltd vs. DCIT, Circle-2, Midnapore

Parties Involved

Facts Summary

The assessee, MPS Greenery Developers Ltd, has appealed against the orders of the National Faceless Appeal Centre passed on 22.05.2023 under section 250 of the Income Tax Act for assessment years 2005-06, 2011-12, and 2013-14. The counsel for the appellant submitted that the assessment orders were ex parte/best judgment orders passed by the Assessing Officer under section 144 of the Act. The counsel highlighted that the premises of the assessee company were sealed since 2015 by the Calcutta High Court and the Managing Director of the assessee company was in custody until his release on bail in December 2022. Therefore, the non-representation of the assessee before the CIT(A) was due to these circumstances.…

Legal Issues

• 1. Whether the assessee should be given an opportunity to present its case before the CIT(A)?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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