RELIABLE PAPER INDIA LTD.,MUMBAI vs. DY CIT CC 12, MUMBAI

ITA 7681/MUM/2019Status: DisposedITAT Mumbai02 August 2021AY 2011-123 pages

AI SummaryRemanded

What did the Tribunal hold?

The Tribunal, while noting the assessee's negligence, granted another opportunity for hearing on principles of natural justice. The matter was remitted back to the CIT(A) for fresh adjudication.

What were the facts?

The assessee failed to appear before the Assessing Officer (AO), leading to a best judgment assessment. The AO estimated income at 7% of gross receipts. The assessee also failed to make effective representations during appellate proceedings.

What were the issues?

Whether the assessee was provided with adequate opportunity to present their case and substantiate their claims during the assessment and appellate proceedings.

Which sections of the Income-tax Act were involved?

Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “D” BENCH, MUMBAI

Before: HON’BLE SHRI MAHAVIR SINGH, VP & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

For Respondent: Shri Sunil Jha, Ld. CIT-DR

O R D E R

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