Vision Import Pvt. Ltd. vs. ITO, Ward-10(2)
Case No: ITA No.504/KOL/2024
Court: Income Tax Appellate Tribunal 'C' Bench, Kolkata
Date: 3/25/2025
Parties Involved
appellantVision Import Pvt. Ltd.
respondentITO, Ward-10(2)
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 t…
Decision in favour of
Assessee
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.