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S. Net Freight (India) Pvt. Ltd. Vs. ITO

Case No: ITA No. 4806/Del/2024
Court: INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘G’ NEW DELHI)
Date: 2/19/2025

Parties Involved

appellantS. Net Freight (India) Pvt. Ltd.
respondentITO

Facts Summary

The present appeal is filed by S. Net Freight (India) Pvt. Ltd. against the order of the CIT(A)/ National Faceless Appeal Centre, Delhi dated 19/08/2024 for the Assessment Year 2017-18. The appellant's counsel argued that the order of the CIT(A) was passed ex-parte, violating the principles of natural justice, and that the grounds of appeal were not adjudicated on their merits. The Departmental Representative countered that multiple notices were sent to the assessee, who remained absent, and thu

Decision in favour of

Assessee

Legal Issues

  • 1. Whether the order of the CIT(A) was passed in violation of the principles of natural justice?
  • 2. Whether the appeal should be decided on its merits?

Precedents Relied Upon

Judgment Outcome

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Version 2.0.1Last updated: October 2025
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