Shaadmaan Corp vs. ITO

Parties Involved

Facts Summary

The assessee, Shaadmaan Corp, filed an appeal against the order of the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre dated 10.06.2024. The assessee raised grievances regarding the order passed under section 250 of the Income Tax Act, 1961, for the assessment year 2018-19. The assessee argued that the order was disproportionate and did not appreciate the facts of the case. The assessee also claimed that it was not provided with an opportunity to be heard under section 127(2) of the Act. Additionally, the assessee cited discrepancies in commission income and issues with the show cause notice not appearing on the income tax portal due to website glitches.…

Legal Issues

• 1. Whether the order passed by the Commissioner of Income Tax (Appeals) is disproportionate and liable to be interfered with?
• 2. Whether the delay in filing the appeal should be condoned?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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