Shamsons Industries vs. Ward 2(2)(2), CGO, Complex-II, Purani Hapur, Chungi, Ghaziadbad

Parties Involved

Facts Summary

The appeal by Shamsons Industries was directed against an ex-parte order passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi for assessment year 2013-14. The assessee argued that the CIT(A) dismissed the appeal without considering their written submissions. The department defended the order, stating that the assessee failed to respond to multiple notices. The tribunal found that the assessee had not responded to the notices and set aside the impugned order, allowing the appeal for statistical purposes.…

Legal Issues

• 1. Whether the CIT(A) erred in dismissing the appeal without considering the assessee's written submissions?
• 2. Whether the assessee failed to respond to multiple notices issued by the CIT(A)?

Judgment Outcome

Decided in favour of Assessee.

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