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INCOME TAX APPELLATE TRIBUNAL (BANGALORE BENCH)
Prashant Maharishi, VP, Keshav Dubey, J
Mycon Construction Ltd. – Appellant
Versus
National Faceless Appeal Centre, Delhi – Respondent
| Table of Content |
|---|
| 1. the appeal concerns dismissal for not considering submissions. (Para 1 , 2) |
| 2. facts of low profitability leading to scrutiny selection. (Para 3 , 5 , 8) |
| 3. arguments reflecting principles of natural justice and decision-making. (Para 6 , 7 , 10) |
| 4. court's observation on dismissals without evidence review. (Para 11 , 12 , 13) |
| 5. final ruling restoring the case for reconsideration. (Para 14 , 15) |
ORDER
Per Prashant Maharishi, Vice President
1. This appeal is filed by Mycon Construction Ltd. (the assessee/appellant) for the assessment year 2018-19 against the appellate order passed by the National Faceless Appeal Centre, Delhi (NFAC) [ld. CIT(A)] dated 14.11.2024 wherein the appeal filed by the assessee against the assessment order u/s. 143(3) r.w.s. 144B of the Income-tax Act, 1961 [the Act] passed by the National e-Assessment Centre, Delhi [ld. AO] dated 15.5.2021 determining total income of the assessee at Rs.9,71,85,060, was dismissed.
2. The assessee is in appeal raising the following grounds:-
“1. The order of the Learned Commissioner of Income Tax (Appeals) [CIT(A)] dated 14.11.2024 is opposed to law, facts, and principles of natural justice as it was passed without
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