Skyway RMC Plants Pvt. Ltd. vs. OSD TDS Circle DCIT-TDS – Ward 2(2)

Parties Involved

Facts Summary

The assessee, Skyway RMC Plants Pvt. Ltd., has filed appeals against the order of the National Faceless Appeal Centre (NFAC) Delhi dated 23.06.2023 passed under section 250 of the Income Tax Act, 1961 for assessment years 2010-11 to 2022-23. The assessee raised several grounds of appeal, including that the order was bad, illegal, and without jurisdiction, and that the principles of natural justice were breached. The assessee did not respond to multiple notices issued by the Commissioner of Income Tax (Appeals), resulting in an ex-parte order. The assessee also failed to file the appealable order and notice of demand, which are mandatory requirements. Despite these deficiencies, the assessee's appeals were allowed for statistical purposes, and the matter was restored to the file of the Commissioner of Income Tax (Appeals) with directions to hear the matter afresh.…

Legal Issues

• 1. Whether the order passed by the Commissioner of Income Tax (Appeals) is bad, illegal, and without jurisdiction?
• 2. Whether the principles of natural justice were breached?
• 3. Whether the order was passed ex-parte?
• 4. Whether the assessee failed to comply with mandatory requirements?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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