Neptune Holidays Ltd. Vs ITO, WARD-8(2), KOLKATA

Parties Involved

Facts Summary

These are two appeals filed by the assessee against the separate orders of the CIT(A) in appeal nos.NFAC/2014-15/10253552 and NFAC/2022-23/10383894 for the assessment years 2015-16 and 2023-24 respectively. The assessee argued that the CIT(A) dismissed the appeal on the ground of delay without adjudicating on merits. For ITA No.1958/Kol/2026, the assessee claimed that the CPC wrongly denied the benefit of deduction under section 80JJAA and adjusted another issue not mentioned in the show-cause notice. The revenue defended the orders of the CPC and the CIT(A).…

Legal Issues

• 1. Whether the CIT(A) was justified in dismissing the appeal on the ground of delay without adjudicating on merits?
• 2. Whether the order passed under section 154 was justified in denying the benefit of deduction 80JJAA?

Judgment Outcome

Decided in favour of Partly Assessee.

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