Javi Home Private Limited Vs Assessing Officer (ITAT Delhi)
Delhi ITAT dismissed the appeal & sustained the order of CIT(A) confirming additions made u/s 143(3). Tribunal noted that Assessee remained continuously absent since filing of appeal, sought repeated adjournments without compliance, & failed to place any written submissions or evidence either before CIT(A) or before ITAT. Holding that law aids vigilant litigants & not those who sleep over their rights, ITAT found that CIT(A) had passed a reasoned order after examining facts & law. Relying on Delhi HC ruling in Global Vantedge Pvt Ltd & SC decision in CIT vs K.V. Pilliah & Sons, Tribunal held that when it fully agrees with findings of lower authority, it is not obliged to re-record reasons. As no infirmity was shown in the impugned order, appeal was dismissed in limine
FULL TEXT OF THE ORDER OF ITAT DELHI
The captioned appeal has been preferred by the assessee against order dated 19.02.2024 of the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre, New Delhi, [hereinafter referred to as ‘ld. CIT(A)’] arising out of assessment order dated 22.12.2019 passed u/s 143(3) of the Income Tax Act, 1961 pertaining to Assessment Year 2017-18. The word ‘Act’ herein this order would mean Income Tax Act, 1961.
