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INCOME TAX APPELLATE TRIBUNAL (NAGPUR BENCH)
K.M. ROY, A.M.
Yashoda Builders And Developers – Appellant
Versus
Asstt. Commissioner of Income Tax – Respondent
| Table of Content |
|---|
| 1. context and background of the assessment appeal. (Para 1 , 2 , 3 , 4 , 5 , 6) |
| 2. arguments presented by the assessee against additions. (Para 7 , 8 , 9 , 10 , 11 , 12) |
| 3. court's evaluation and rationale for judgment. (Para 13 , 14 , 15 , 16) |
| 4. final result and order of the court. (Para 17) |
ORDER
PER K.M. ROY, A.M.
The captioned appeal filed by the assessee is emanating from the impugned order dated 15/09/2023, passed by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, [“learned CIT(A)”], for the assessment year 2017–18.
2. Following grounds have been raised by the assessee:–
“1. The order passed by Commissioner of Income Tax (Appeals), National Faceless Appeal Centre dated 15/09/2023 u/s 250 of I.T. Act 1961 is illegal, invalid and bad in law.
2. The learned CIT(A) has dismissed the appeal summarily without considering the merits of grounds on the basis of evidence on record. The order passed by CIT(A) is in violation of principles of natural justice.
3. The order passed u/s 143(3) of I.T. Act 1961 is illegal, invalid and bad in law.
4. The addition made by A.O. and upheld by CIT(A) at Rs.43,68,851/- u/s 43CA of I.T. Act 1961 in re
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