M/S. SAI BUILDERS,KANPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX- II, KANPUR

ITA 543/LKW/2018Status: DisposedITAT Lucknow20 September 2019AY 2009-105 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(A) dismissed the appeal without providing a proper opportunity to the assessee. The Tribunal set aside the CIT(A)'s order and restored the matter for a fresh decision on merits.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed ex parte, and their income was enhanced by Rs. 75 lakhs due to alleged excessive and unvouched labour charges. The assessee claimed they did not receive notices due to an address change.

What were the issues?

Whether the CIT(A) erred in passing an ex parte order and enhancing income without affording the assessee a proper opportunity of hearing and without proper justification for the enhancement.

Which sections of the Income-tax Act were involved?

Section 246,Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, LUCKNOW BENCH “B”, LUCKNOW

Before: SHRI. A. D. JAIN & SHRI T. S. KAPOOR

For Appellant: Shri Anil Kesarwani, FCA
For Respondent: Shri Ajay Kumar, D.R

PER A. D. JAIN, V.P.: This is assessee’s appeal against the order of the ld. CIT(A)-I, Kanpur, dated 11/2/2016, for the assessment year 2009-10, taking the following grounds:

1.

That the order passed by the Ld. CIT(A) is against the facts of the case and is in utter contrast to the principals of natural justice.

2.

That the Ld. CIT(A) is unjustified in making addition of Labour expenditure ex parte. Wrongly declaring the same as higher than last year, excessive and unvouched, which is not true.

3.

That the Ld. CIT(A) is wrong in not allowing any relief to .the assessee as sought in original appeal, as i. the interest paid was fully allowable; and ii. addition made towards the Purchases due to being made in cash was excessive; and iii. Addi

The order continues below.

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