Shree Balaji Traders vs. ACIT, Circle 36 (1)

Parties Involved

Facts Summary

The assessee, Shree Balaji Traders, has filed an appeal against the order of the Learned Commissioner of Income Tax (Appeals)-12, New Delhi dated 30.10.2017 for the Assessment Year 2013-14. The assessee argued that the Commissioner of Income Tax (Appeals) dismissed the appeal without giving the assessee an opportunity to be heard and without considering the merits of the case. The assessee submitted an application under Rule 29 of the ITAT Rules for admitting additional evidences to substantiate their case. The additional evidences included the order sheet of the assessment proceedings, trading, profit & loss accounts, and inspection applications filed by the appellant. The assessee argued that the Assessing Officer had erroneously concluded that some of the entities with whom they had entered into purchase transactions were 'unverifiable' or not genuine.…

Legal Issues

• 1. Whether the Commissioner of Income Tax (Appeals) dismissed the appeal without giving the assessee an opportunity to be heard and without considering the merits of the case?

Judgment Outcome

Decided in favour of Assessee.

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