Rathi Hatcheries Pvt. Ltd. Vs Income Tax Officer

Parties Involved

Facts Summary

This appeal by Rathi Hatcheries Pvt. Ltd. for Assessment Year 2014-15 arises against the order of the C IT(A)/NFAC, Delhi dated 30.10.2023, in proceedings under section 143(3) read with section 263 of the Income Tax Act, 1961. The learned counsel for the assessee submitted that due to communication gaps at various levels, the assessee could not appear to plead and prove all the relevant facts in the lower appellate proceedings. Therefore, in the larger interest of justice, the matter should be restored back to the CIT(A)/NFAC. Additionally, there was no effective compliance with section 250(6) of the Act in the impugned lower appellate order, which stipulates points of determination to be framed followed by detailed adjudication.…

Legal Issues

• 1. Whether the assessee could not appear to plead and prove all the relevant facts due to communication gaps?
• 2. Whether there was effective compliance with section 250(6) of the Income Tax Act in the lower appellate order?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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