Progressive Surface Systems Private Limited vs. Circle 13(1)(2)

Parties Involved

Facts Summary

This appeal filed by the revenue emanates from the order passed under section 250 of the Income-tax Act, 1961 by the learned Commissioner of Income-Tax, National Faceless Appeal Centre, Delhi, dated 15.09.2025 for the Assessment Year 2013-14. The appellant, Progressive Surface Systems Private Limited, raised grounds of appeal against the order of the Assessing Officer and the Commissioner of Income-tax (Appeal). The appellant argued that the Commissioner of Income-tax (Appeal) erred in dismissing the appeal without affording an opportunity of being heard and in confirming the addition of Rs. 2,30,27,552 without making an independent inquiry. The appellant provided corroborative evidences in response to the show cause notice, but the Commissioner of Income-tax (Appeal) did not discuss these in the appellate order.…

Legal Issues

• 1. Whether the Commissioner of Income-tax (Appeal) erred in dismissing the appeal without affording an opportunity of being heard.
• 2. Whether the Commissioner of Income-tax (Appeal) erred in confirming the addition of Rs. 2,30,27,552 without making an independent inquiry.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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