Crystal Sound and Music Private Limited, Mumbai Vs. ITO 12(1)-4, Mumbai

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Last updated: 09 October 2020
Quick Summary
This Income Tax Appellate Tribunal case involves Crystal Sound and Music Private Limited appealing against an order from the CIT(A). The primary issue is that the CIT(A) dismissed the company's appeal solely on a technicality: the appeal form was not digitally signed as required by Rule 45 of the Income Tax Rules, 1962, despite being otherwise signed. The assessee argued that this dismissal was flawed and that they should have been given an opportunity to rectify the error.

Court :
ITAT Mumbai

Brief :
This appeal by the assessee is directed against the order of the learned Commissioner of Income Tax (Appeals)-20, Mumbai (‘ld.CIT(A) for short) dated 22.03.2019 and pertains to the assessment year (A.Y.) 2013-14.

Citation :
ITA No. 3421/Mum/2019

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1 Year PLAN
1999
(Excl. of GST ₹359)

2 Years PLAN
3499
(Excl. of GST ₹629)

BEST VALUE
3 Years PLAN
4999
(Excl. of GST ₹899)

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