Rockwell Tradevin Pvt. Ltd. vs. ITO, Ward-13(3), Kolkata

Parties Involved

Facts Summary

The present appeal has been preferred by the assessee, Rockwell Tradevin Pvt. Ltd., against the order dated 14.06.2024 of the National Faceless Appeal Centre [CIT(A)] passed under section 250 of the Income Tax Act. The assessee has taken several grounds of appeal, including errors in law and facts by the Assessing Officer (AO) and the CIT(A). The assessee claims that the CIT(A) passed an ex parte order as the assessee did not receive notices during the Covid-19 pandemic and subsequent adjournments. The ld. DR submitted that the assessee failed to appear on the next date of hearing, justifying the ex parte order. The tribunal set aside the impugned order of the CIT(A) and restored the matter to the file of the CIT(A) for a fresh decision, giving proper opportunity to the assessee to present its case.…

Legal Issues

• 1. Error in law and facts by the AO and CIT(A) in passing the order
• 2. Ex parte order passed by the CIT(A)

Judgment Outcome

Decided in favour of Assessee.

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