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Vishwakarta Build Solutions Private Limited vs. Asst. Commissioner of Income Tax

Case No: ITA No. 1997/Mum/2024
Court: Income Tax Appellate Tribunal, Mumbai
Date: 30 Sep 2024

Parties Involved

appellantVishwakarta Build Solutions Private Limited
respondentAsst. Commissioner of Income Tax

Facts Summary

The assessee, Vishwakarta Build Solutions Private Limited, has filed an appeal against the order passed by the Ld. Addl/JCIT(A) on 20-03-2024, which relates to the Assessment Year 2012-13. The First Appellate Authority (FAA) passed the order ex-parte as the assessee did not appear before him. The Tribunal, in the interest of natural justice, set aside the order and restored all issues to the Ld. Addl./JCIT(A)'s file for adjudicating them afresh, after providing an adequate opportunity to the assessee to present its case. The appeal is treated as allowed for statistical purposes.

Decision in favour of

Assessee

Legal Issues

  • 1. The assessee's appeal against the ex-parte order passed by the Ld. Addl/JCIT(A).

Judgment Outcome

Decided in favour of Assessee.

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Vishwakarta Build Solutions Private Limited vs. Asst. Commissioner of Income Tax | ITA No. 1997/Mum/2024 | 20… | Opakhya