{"id":34083,"date":"2023-04-22T11:14:42","date_gmt":"2023-04-22T05:44:42","guid":{"rendered":"https:\/\/itatonline.org\/digest\/samira-habitats-india-ltd-v-dcit-2022-196-itd-561-mum-trib\/"},"modified":"2023-04-22T11:14:42","modified_gmt":"2023-04-22T05:44:42","slug":"samira-habitats-india-ltd-v-dcit-2022-196-itd-561-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/samira-habitats-india-ltd-v-dcit-2022-196-itd-561-mum-trib\/","title":{"rendered":"Samira Habitats India Ltd. v. DCIT (2022) 196 ITD 561 (Mum.) (Trib.)"},"content":{"rendered":"<p>Assessee-company was issued notices by Commissioner (Appeals)-However, assessee failed to respond to said notices.\u00a0 Consequently, Commissioner (Appeals) passed ex parte orders. Held that\u00a0 business of assessee-company was on verge of closure and an additional director was appointed for smooth functioning of company, as managing director of company resigned. Since assessee-company was traversing through a difficult patch of time, matter was\u00a0 remanded to Commissioner (Appeals) for fresh adjudication on merits after giving one more opportunity of hearing to assessee. (AY. 2008-09, 2010-11 to 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 250 : Appeal-Commissioner (Appeals)-Procedure-Ex-parte order-Matter was  remanded to Commissioner (Appeals) for fresh adjudication. [S. 144, 153C, 251] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-34083","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-8RJ","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34083","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=34083"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34083\/revisions"}],"predecessor-version":[{"id":34084,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34083\/revisions\/34084"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=34083"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=34083"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=34083"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}