M/S. SHALIMAR BANSAL REALTORS PVT. LTD (NOW MERGED WITH AZURA PROJECTS PVT. LTD,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX-12(1)(1), MUMBAI

PDF · subscribers
ITA 5443/MUM/2019Status: DisposedITAT Mumbai15 March 2021AY 2011-122 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal, while acknowledging the Revenue's submissions, decided to grant the assessee another opportunity to present its case before the CIT(A) based on the principle of natural justice.

What were the facts?

The assessee did not appear before the ITAT. The Revenue requested the dismissal of the appeal due to the assessee's non-appearance before the first appellate authority as well.

What were the issues?

Whether the appeal should be dismissed due to the assessee's non-appearance, or if another opportunity should be granted for re-adjudication.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH, MUMBAI

Before: HON’BLE SHRI SAKTIJIT DEY, JM & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

For Respondent: Ms. Smita Verma – Ld. Sr. DR

Per Manoj Kumar Aggarwal (Accountant Member)

Recent GST High Court judgments

Search GST case law →