BARAKA NEWLAND PVT. LTD.,COIMBATORE vs. DCIT, CORPORATE CIRCLE-2, COIMBATORE
In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.
What did the Tribunal hold?
The Tribunal noted that the CIT(A) had issued hearing notices which were partly complied with, and the assessee's request for adjournment was denied. In the interest of justice, the assessee was provided one more opportunity to represent their case.
What were the facts?
The assessee's appeal was dismissed by the CIT(A) for non-prosecution as submissions and evidence were not furnished. The assessee's counsel requested one more opportunity, stating that hearing notices were partly complied with but an adjournment request was denied.
What were the issues?
Whether the assessee should be granted another opportunity to present their case before the Assessing Officer after the appeal was dismissed for non-prosecution.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Cases cited in this judgment(1)Show listHide list
Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.
- Tin Box Company v. CIT624 citing249 ITR 216 · 2001 · SC
Income Tax Appellate Tribunal, ‘D’ BENCH: CHENNAI
Before: SHRI GEORGE GEORGE K & SHRI AMITABH SHUKLA
O R D E R PER AMITABH SHUKLA, A.M : This appeal is filed against the order bearing DIN & Order No.ITBA/NFAC/S/250/2024-25/1069148705(1) dated 26.09.2024 of the Learned Commissioner of Income Tax [herein after “CIT(A), National Faceless Appeal Center[NFAC], Delhi, for the assessment years 2017-18. Through the aforesaid appeal the assesse has challenged order u/s 250 dated 26.09.2024 passed by NFAC, Delhi.
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