An in-depth analysis of ITA No. 40/Del/2019 involving Harish Chandra India Ltd. versus the Assistant Commissioner of Income Tax (ACIT), Rohtak. This case pertains to an appeal for the assessment year 2014-15 where the appellant challenges the order of the CIT(A), Rohtak.
The appeal was filed by Harish Chandra India Ltd. against an order dated 19.11.2018 by the CIT(A) for the assessment year 2014-15. The CIT(A) had dismissed the original appeal on the grounds of non-appearance by the assessee, attributed to the non-receipt of notices by the appellant.
During the hearing, the appellant’s representative argued that Harish Chandra India Ltd. had not received the notice for the hearing and therefore missed the opportunity to present its case. Acknowledging the situation, the tribunal found merit in providing another chance to the appellant to argue its case before the CIT(A).
The Tribunal decided to remit the matter back to the CIT(A) to adjudicate on merits, giving the appellant another opportunity to be heard. This decision emphasizes the importance of ensuring proper notice and fair hearing in the assessment proceedings. The outcome illustrates the procedural safeguards in place to ensure justice and equity in tax assessment appeals.
ITA 40/DEL/2019: Harish Chandra India Ltd. vs ACIT, Rohtak – Appeal for Assessment Year 2014-15
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