Roar Propbuild P. Ltd. vs ITO

Parties Involved

Facts Summary

The assessee, Roar Propbuild P. Ltd., filed an appeal against the order dated 27.08.2019 of the Commissioner of Income Tax (Appeals)-7, New Delhi in Appeal No. 10347/342/CIT(A)-7/Del/2018-19. The appeal arose from an order passed under section 143(3)/147 of the Income Tax Act, 1961 by the ITO, Ward-21(3), Delhi. The assessee had previously requested a transfer of the appeal to the Indore Bench, which was dismissed by the Hon’ble President on 01.03.2024. Despite notices issued through RPAD, the assessee did not appear for the hearing, and the grounds of appeal questioned the order of the CIT(A) on the basis that sufficient opportunity of hearing was not granted.…

Legal Issues

• 1. Whether the grounds raised by the assessee are valid and if further notices should be issued to the assessee.

Judgment Outcome

Decided in favour of Assessee.

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