Reliable Enterprises vs The Income Tax Officer, Ward 4(1), Thane

Parties Involved

Facts Summary

These are two appeals preferred by the Assessee, Reliable Enterprises, for the Assessment Year 2014-2015. ITA No.4811/Mum/2025 pertains to the quantum proceedings, where the Assessee has challenged the order passed by the National Faceless Appeal Centre (NFAC), Delhi, dismissing the appeal against the Assessment Order dated 10/12/2019. ITA No.4812/Mum/2025 pertains to the penalty proceedings, where the Assessee has challenged the order dismissing the appeal against the Penalty Order dated 31/01/2022. The Assessee argued that the Learned CIT(A) dismissed the appeals without considering their submissions and supporting documents.…

Legal Issues

• 1. Whether the Learned CIT(A) erred in dismissing the appeal without considering the Assessee's submissions in quantum proceedings.
• 2. Whether the Learned CIT(A) erred in dismissing the appeal without considering the Assessee's submissions in penalty proceedings.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

Similar Judgements

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