Universal Drinks vs. Assistant Commissioner of Income Tax
Case No: ITA No. 2283/DEL/2019
Court: Income Tax Appellate Tribunal, Delhi Bench 'G'
Date: 3/25/2025
Parties Involved
appellantUniversal Drinks
respondentAssistant Commissioner of Income Tax
Facts Summary
This appeal by the assessee, Universal Drinks, is directed against the order of Commissioner of Income Tax (Appeals)-14, New Delhi, dated 14.01.2019, for assessment year 2015-16. The impugned order was passed in ex-parte proceedings. The CIT(A) had purportedly issued two notices to the assessee on the address as provided in Form No. 35. It is not clear from the impugned order whether the notices were actually served on the assessee. The CIT(A) decided the appeal ex-parte on the presumption that …
Decision in favour of
Assessee
Legal Issues
- 1. Whether the notices were properly served on the assessee?