Shivam Dhatu Udyog Pvt. Ltd. vs DCIT, Circle 3(1)

Parties Involved

Facts Summary

The assessee, Shivam Dhatu Udyog Pvt. Ltd., filed appeals against the orders passed by the Commissioner of Income Tax (Appeals) for the assessment years 2012-13 to 2014-15. The assessee argued that the Commissioner dismissed the appeals without considering the online submissions filed by the assessee. The assessee requested that the appeals be set aside and restored to the file of the Commissioner for re-examination. The Departmental Representative did not object to this request.…

Legal Issues

• 1. Whether the Commissioner of Income Tax (Appeals) dismissed the appeals without considering the online submissions filed by the assessee?

Judgment Outcome

Decided in favour of Assessee.

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