Vision Import Pvt. Ltd. vs. ITO, Ward-10(2)

Parties Involved

Facts Summary

This is an appeal preferred by Vision Import Pvt. Ltd. against the order of the National Faceless Appeal Centre, Delhi dated 24.11.2023 for the Assessment Year 2011-12. The counsel for the assessee submitted that the case was decided ex-parte by the Assessing Officer vide order dated 18.12.2018 under sections 147/144 of the Act when the assessee could not comply with the notices issued. Similarly, the Commissioner of Income Tax (Appeals) also passed an ex-parte order dismissing the appeal when the assessee failed to furnish any evidence or submissions. The assessee has faced a difficult time due to an acute cash crunch, leading to the virtual closure of its business. Therefore, the assessee requested one more opportunity before the authorities to file necessary evidences and have the issue decided accordingly.…

Legal Issues

• 1. Whether the ex-parte orders passed by the Assessing Officer and the Commissioner of Income Tax (Appeals) should be set aside to allow the assessee to present evidence.

Judgment Outcome

Decided in favour of Assessee.

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