M/S. KRISHNA ENGINEERS,MEERUT vs. ITO, MEERUT

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ITA 4453/DEL/2014Status: DisposedITAT Delhi28 September 2015AY 2009-104 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(A) indeed passed the order without affording the assessee an adequate opportunity of being heard, thus violating the principles of natural justice. Consequently, the matter was remitted back to the CIT(A) for a fresh adjudication.

What were the facts?

The assessee appealed an order from the CIT(A) for AY 2009-10. The assessee contended that the CIT(A) passed the order without providing an opportunity to be heard after written submissions were filed, violating principles of natural justice. Additionally, the assessee argued that Section 44AD was wrongly applied as their turnover exceeded the prescribed limit.

What were the issues?

Whether the CIT(A) erred by passing an order without providing an opportunity of hearing to the assessee, violating principles of natural justice. Whether Section 44AD was correctly applied given the assessee's turnover.

Which sections of the Income-tax Act were involved?

Section 44AD

AI-generated summary — verify with the full judgment below

Before: SHRI H.S. SIDHU

Date of Hearing : 03-8-2015 Date of Order : 28-9-2015 PER H.S. SIDHU: JM O R D E R This appeal by the Assessee is directed against the Order of the Ld. Commissioner of Income Tax (Appeals), Meerut dated 03.3.2014 pertaining to assessment year 2009-10. 2. The grounds of appeal read as under:-

1. That the Ld. CIT(A) has passed the order without providing an opportunity being heard after written submission filed by the assessee. Hence, order passed by CIT(A) is against the principle of natural justice.

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