VEE AAR SECURITY PRINTERS ,BADDI vs. ACIT, CIRCLE, PARWANOO

PDF · subscribers
ITA 409/CHANDI/2024Status: DisposedITAT Chandigarh25 September 2024AY 2013-14Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)5 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the CIT(A)'s order was in violation of the principles of natural justice because the assessee did not receive the notices. Consequently, the impugned order was set aside.

What were the facts?

The assessee's appeal was dismissed by the CIT(A) ex-parte as notices were sent to an old CA's email address. The assessee claimed they never received these notices. The ITAT noted the violation of natural justice.

What were the issues?

Whether the CIT(A) order was passed in violation of natural justice due to non-receipt of notices by the assessee. Whether additions made under Section 68 were justified based on the evidence.

Which sections of the Income-tax Act were involved?

Section 253,Section 250,Section 147,Section 144,Section 143(3),Section 68

AI-generated summary — verify with the full judgment below

5.

The appeal of the assessee is allowed as and by way of remand back to the file of Ld. CIT(A).

6.

Appeal of the assessee is allowed for statistical purposes.

More judgments on Section 147

All 49,210 judgments and leading authorities on Section 147 →

Recent GST High Court judgments

Search GST case law →