Shree Ganesh Buildcon vs. ITO 1(2), Bhopal
Parties Involved
Facts Summary
The assessee, Shree Ganesh Buildcon, has appealed against the order dated 29.01.2024 of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centers, Delhi for the Assessment Year 2017-18. The assessee raised grounds of appeal stating that they were not given a proper opportunity to defend their case due to non-cooperation of their previous counsel and the working partner being under medical supervision. The assessee also argued that the Assessing Officer made arbitrary and unlawful additions without considering their submissions and books of accounts. The Departmental Representative argued that the assessee was given sufficient opportunities but failed to produce the relevant records.…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the assessee was given a proper opportunity to defend their case.
- 2. Whether the additions made by the Assessing Officer were arbitrary and unlawful.
Judgment Outcome
Decided in favour of Assessee.