Abhishek Jain vs. Commissioner of Income Tax
Parties Involved
Facts Summary
The appeals by the assessee, Abhishek Jain, are directed against the order of the Commissioner of Income Tax (Appeals)-26, New Delhi, dated 12.08.2024, for Assessment Years 2017-18 and 2018-19. Both appeals are on common facts and are being adjudicated by a common order. The learned First Appellate Authority passed an ex-parte order without giving adequate opportunity of being heard to the assessee. The assessee's counsel requested to set aside the matter back to the file of the learned CIT(A) for fresh adjudication. The Revenue contested this, submitting that sufficient opportunity was given to the assessee, which was not availed.…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the ex-parte order passed by the CIT(A) should be set aside for fresh adjudication.
Judgment Outcome
Decided in favour of Assessee.
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