Seetu Kohli Concepts P. Ltd. vs. Assessment Unit, Income Tax Department

Parties Involved

Facts Summary

This appeal by the assessee, Seetu Kohli Concepts P. Ltd., is directed against an ex-parte order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, dated 20.09.2024, for the assessment year 2017-18. The CIT(A) had issued five notices to the assessee. On two occasions, the assessee sought adjournment; on the remaining three, no response was filed by the assessee. The CIT(A), based on the material available on record, dismissed the appeal of the assessee. The assessee claims that it had appointed Adarsh Sharma & Company Chartered Accountants to represent it before the CIT(A). The CA neither responded to the notices nor informed the assessee about the proceedings before the CIT(A). The assessee was under the bonafide impression that the Chartered Accountant authorized by it was duly pursuing the matter before the CIT(A).…

Legal Issues

• 1. Whether the appeal should be restored to the CIT(A) for denovo adjudication after affording reasonable opportunity of making submissions to the assessee.

Judgment Outcome

Decided in favour of Assessee.

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