Smart Cube India Private Limited v/s ADIT, CPC

Parties Involved

Facts Summary

The present appeal has been filed by the assessee, Smart Cube India Private Limited, challenging the order dated 26/06/2024 passed by the learned Addl./Joint Commissioner of Income Tax (Appeals)-1, Chandigarh. The assessee raised several grounds for appeal, including the rejection of the request for condonation of delay in filing the appeal, the dismissal of the appeal ex-parte, and the addition made in the intimation order passed under section 143(1) of the Income Tax Act, 1961. The assessee argued that the delay in filing the appeal was due to the transition under new management/ownership and that the addition made in the intimation order was erroneous and beyond jurisdiction.…

Legal Issues

• 1. Rejection of request for condonation of delay/ violation of principles of Natural justice
• 2. Dismissal of the appeal ex-parte
• 3. Addition made in the intimation order under section 143(1)

Judgment Outcome

Decided in favour of Assessee.

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