Patton Developers Private Limited Vs. ACIT, Circle 7(1)

Parties Involved

Facts Summary

This is an appeal preferred by the assessee, Patton Developers Private Limited, against the order of the National Faceless Appeal Centre, Delhi (Ld. CIT(A)) dated 06.06.2025 for the Assessment Year 2020-21. The counsel for the assessee submitted that the Ld. CIT(A) did not pass the order on merit. Therefore, the issue should be restored to the file of the Ld. CIT(A) for adjudication on merit after considering the facts of the case and providing a reasonable opportunity of hearing to the assessee. The Departmental Representative (DR) did not object to this submission.…

Legal Issues

• 1. Whether the order passed by the Ld. CIT(A) was on merit?

Judgment Outcome

Decided in favour of Assessee.

Similar Judgements

• Seth Soorajmull Jalan Girls College Vs. ITO, Ward 1(3), Exemption

  Kolkata benchAY 2019-20Allowed

• Rekha Choudhary & Vineet Choudhary vs DCIT-Central Circle

  Delhi Bench benchAY 2012-13, 2013-14, 2014-15, 2014-15, 2015-16, 2016-17, 2017-18, 2018-19Allowed

• Rajeev Nain Mishra Vs. ITO, Ward 3(1), Gangtok

  Kolkata benchAY 2013-14Allowed

• KOSC Industries Pvt. Ltd. Vs. ITO, circle-4(1), Kolkata

  Kolkata benchAY 2016-17 & 2017-18Allowed

• Jamshed Alam Vs DCIT, Circle-32, Kolkata

  Kolkata Bench benchAY 2018-2019Partly Allowed

• ZEBA URFI VS. ITO, WARD 27(4)

  Delhi Bench benchAY 2014-15Allowed