Pure Milk Products Pvt. Ltd. Vs DCIT (ITAT Chandigarh)
The Income Tax Appellate Tribunal dealt with appeals filed by the assessee for AY 2013–14 and 2014–15 against orders of the first appellate authority. The assessee failed to appear before the appellate authority despite multiple notices, resulting in confirmation of additions made by the Assessing Officer, who had determined total income at Rs.641.32 lakhs for AY 2013–14, with a similar assessment for AY 2014–15.
The appeals before the Tribunal were delayed by 177 days, attributed to the representing counsel, and supported by an affidavit from the director. The assessee sought condonation of delay and a fresh opportunity of hearing, which was opposed by the Revenue.
Considering the circumstances and principles of natural justice, the Tribunal accepted the request, condoned the delay, and admitted the appeals. The impugned orders for both years were set aside and the matters were remanded to the Commissioner (Appeals) for fresh adjudication. The Tribunal directed the assessee to properly present and substantiate its case.
This relief was granted subject to payment of Rs.20,000 within 30 days to the Poor Patient Relief Fund of PGI Hospital, Chandigarh, with proof to be submitted. The appeals were allowed for statistical purposes.
