Neelam Ayurcham India Pvt. Ltd. Vs Commissioner of Income Tax

Parties Involved

Facts Summary

This appeal by Neelam Ayurcham India Pvt. Ltd. is directed against the order of the learned Commissioner of Income Tax (Appeals) dated 17.04.2024 for Assessment Year 2013-14. The assessee raised several grounds of appeal, including the ex-parte dismissal of the appeal by the CIT(A) for non-appearance and failure to serve the notice of hearing on the registered email ID or office of the appellant. The assessee sought restoration of the appeal to the CIT(A) for adjudication on merits. The assessee's representative argued that the CIT(A) did not issue the notice on the email provided on Form 35 and that the assessee is interested in pursuing the case on merit. On the other hand, the Revenue's representative argued that the assessee is a habitual defaulter and did not make timely compliance.…

Legal Issues

• 1. Whether the CIT(A) erred in summarily dismissing the appeal for non-appearance.
• 2. Whether the notice of hearing was properly served.

Judgment Outcome

Decided in favour of Assessee.

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