Case Law Details
PMI Entertainment (India) Pvt. Ltd. Vs ACIT (ITAT Mumbai)
The recent ITAT Mumbai ruling in the case of PMI Entertainment (India) Pvt. Ltd. vs. ACIT has brought attention to the justifiability of filing a delayed appeal due to the unfortunate demise of the company’s director and Chartered Accountant (CA). The appeal, filed against the order of the Ld. Commissioner of Income-tax (Appeals)-4, Mumbai, for the assessment year 2013-14, raises significant grounds, including an ex-parte order and challenges to disallowances.
Detailed Analysis:
Ground No.1 – Ex-Parte Order:
The appellant contends that the Ld. CIT(A) erred in passing an ex-parte order without providing a reasonable opportunity for a hearing. The delay in filing the appeal, approximately 2100 days, is attributed to a change of address and the subsequent death of key personnel.
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