ASN Polymers Pvt. Ltd, New Delhi ITO ward -1(1), New Delhi

Last updated: 02 January 2021

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This Income Tax Appellate Tribunal case involves an appeal by M/s ASN Polymers Pvt. Ltd. against an order from the Commissioner of Income Tax (Appeals). The appeal challenges the validity of the Assessing Officer's order, citing it as being barred by limitation and lacking jurisdiction. The case pertains to the Assessment Year 2010-11.

Court :
ITAT New Delhi

Brief :
Assessee has filed the present appeal against the impugned order dated 15.01.2019 passed by the learned Commissioner of Income Tax (Appeals)-1 New Delhi relating to Assessment Year 2010-11 on the following grounds:-

Citation :
I.T.A. No. 2489/Del/2019

IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH: ‘A’ NEW DELHI
[THROUGH VIDEO CONFERENCING]

BEFORE SHRI H. S. SIDHU, JUDICIAL MEMBER
AND
BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER

I.T.A. No. 2489/Del/2019
Assessment Year: 2010-11

M/s ASN Polymers Pvt. Ltd.,
D-151, East of Kailash, New Delhi
PAN-AAGCA5009G
(ASSESSEE)

vs.

Income Tax Officer,Ward-1(1), New Delhi
(RESPONDENT)

Revenue by: Sh. R.S. Singhvi, Adv
Sh. Satyajit Goel, Adv
Assessee by: Sh. Prakash Duby, Sr. DR

ORDER

PER H.S. SIDHU, JM

Assessee has filed the present appeal against the impugned order dated 15.01.2019 passed by the learned Commissioner of Income Tax (Appeals)-1 New Delhi relating to Assessment Year 2010-11 on the following grounds:-

1. The order passed by the Learned Commissioner of Income Tax (Appeals)-

1 (“Ld. CIT(A)”) under Section 250 of the Act is bad in law and on the facts and circumstances of the case.

2. That Ld. CIT(A) has erred in law and on the facts and circumstances of the case in upholding the order passed by the Ld. Assessing Officer (“Ld. AO”) which is barred by limitation.

3. The Ld. CIT(A) has erred in law and on the facts and circumstances of the case in upholding the order passed by the Ld. Assessing Officer (“Ld. AO”) which is premised on lack of jurisdiction.

To know more in details find the attachment file