Pentamedia Graphics Ltd. vs. The Deputy Commissioner of Income Tax

Parties Involved

Facts Summary

The case pertains to an appeal by Pentamedia Graphics Ltd. against the order of the Commissioner of Income Tax (Appeals) in Delhi. The assessment for the assessment year 2014-15 was framed by the Assistant Commissioner of Income Tax, Non-Corporate Circle-20(1), Chennai. The appellant argued that the Commissioner of Income Tax (Appeals) and the Assessing Officer did not provide a proper opportunity to be heard and violated the principles of natural justice. The appellant also filed a petition for admission of additional evidences under Rule 46 of the Income Tax Rules before the Commissioner of Income Tax (Appeals). The key issues were the disallowance of inventory of distribution rights written off amounting to Rs.3,50,75,000/- and the disallowance of write-off of inventory of work in progress amounting to Rs.4,50,25,000/-.…

Legal Issues

• 1. Whether the Commissioner of Income Tax (Appeals) disposed of the appeal in a summary manner without considering the facts and submissions.
• 2. Whether the Commissioner of Income Tax (Appeals) erred in relying on a remand report submitted by the Assessing Officer without making it available to the appellant for comments/rejoinder.
• 3. Whether the Commissioner of Income Tax (Appeals) disposed of the appeal without giving proper opportunity of being heard, violating the principles of natural justice.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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