This document provides an in-depth analysis of the tribunal case ITA No. 4711/DEL/2019 involving Mi Webpro Technologies Pvt. Ltd. and the Income Tax Officer, Ward-16(1), New Delhi for the assessment year 2014-15. The appeal addresses significant legal issues surrounding procedural fairness and the imposition of tax assessments.
The case began with an appeal filed by Mi Webpro Technologies against the CIT(A)’s decision dated 25.09.2019. The appeal highlighted concerns over the lack of adequate opportunity provided to the assessee, challenging the natural justice principles. The tribunal noted the assessee’s consistent absence from proceedings, which resulted in an ex parte decision.
The primary issues discussed include the validity of the notice under section 143(2) and the proceedings under section 144, which were contested for being unlawful in the eyes of both law and facts. Another critical point of contention was the sustaining of an addition of Rs 44,33,105 to the assessee’s income, which the appellant argued was unjustified.
The tribunal, after considering the submissions and the apparent non-cooperative behavior of the assessee, decided to dismiss the appeal. The decision emphasized the importance of cooperation with tax authorities and the consequences of failing to engage effectively in the judicial process.
Detailed Analysis of Mi Webpro Technologies Pvt. Ltd. vs ITO (ITA No. 4711/DEL/2019) for AY 2014-15
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