DEVRISHI CORPORATION,MUMBAI vs. ITO 15(3)(2), MUMBAI
What did the Tribunal hold?
The CIT(A) upheld the addition without considering the assessee's explanation for non-compliance due to non-receipt of notices. The tribunal found this unjustified and noted that the CIT(A) did not decide the appeal on merits.
What were the facts?
The assessee, a partnership firm, had shifted its office multiple times and claimed not to have received any notices from the Assessing Officer (AO) during the transit periods. Consequently, the assessment was made ex-parte under Section 144.
What were the issues?
Whether the CIT(A) erred in upholding additions made ex-parte without considering the assessee's claim of non-receipt of notices and without deciding the appeal on merits.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “J”, BENCH MUMBAI
Before: SHRI R.C.SHARMA, AM & SHRI AMARJIT SINGH, JM
O R D E R
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