M/S GIRDHARILAL SUGAR & ALLIED INDUSTRIES LTD.,INDORE vs. THE ITO CIRCLE-2(1), INDORE

ITA 957/IND/2019Status: DisposedITAT Indore01 September 2020AY 2015-162 pages

AI SummaryRemanded

What did the Tribunal hold?

The ITAT found that the assessee was not given a proper and effective opportunity of hearing. The CIT(A) passed a non-speaking order without considering the merits, which is not justifiable. Therefore, the order of the CIT(A) was set aside.

What were the facts?

The assessee filed an appeal before the ITAT against the order of the CIT(A). The assessee contended that they were not given a proper opportunity of hearing by the CIT(A). The departmental representative relied on the lower authorities' orders.

What were the issues?

Whether the assessee was denied a proper opportunity of hearing by the CIT(A) and whether the CIT(A) passed a non-speaking order.

AI-generated summary — verify with the full judgment below

आदेश 01.09.2020 को खुले �यायालय म� उ�घो�षत �कया गया है।

ह�ता/- ह�ता/- (मनीष बोरड) (कुल भारत) लेखा सद�य �या�यक सद�य �दनांक : 01.09.2020 ��त�ल�प : अपीलाथ�, ��यथ�, आयकर आयु�त (अपील), आयकर आयु�त, �वभागीय ��त�न�ध, गाड� फ़ाइल

Recent GST High Court judgments

Search GST case law →