Sankhala Exports Pvt Ltd Vs ACIT, CC – 1(3)

Parties Involved

Facts Summary

The present appeal has been filed by Sankhala Exports Pvt Ltd challenging the order dated 30.06.2025 passed under section 250 of the Income Tax Act, 1961 by the National Faceless Appeal Centre (NFAC) / CIT(A) for the assessment year 2015-16. The assessee raised multiple grounds of appeal including errors in the order, non-compliance with notices, and issues with the addition of commission income and other assessments. The assessee was ex-parte before the Ld. CIT(A) and filed a detailed affidavit explaining the reasons for non-appearance, attributing it to negligence from their staff. The Revenue relied on the orders passed by the Ld. CIT(A).…

Legal Issues

• 1. Error in passing the order u/s 250 without giving reasonable hearing.
• 2. Non-compliance with various notices due to negligence.
• 3. Validity of the 148 notice issued dated 05-09-2018.
• 4. Jurisdiction of the addition made in reference to other issues.
• 5. Validity of the proceeding without approval u/s 151.
• 6. Violation of rule of natural justice in the addition of commission income.

Judgment Outcome

Decided in favour of Assessee.

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