AL-MANSA Trademart Pvt. Ltd. Vs. Joint Commissioner of Income Tax

Parties Involved

Facts Summary

This appeal by AL-MANSA Trademart Pvt. Ltd. is directed against the order of the National Faceless Appeal Centre, Delhi, dated 30.09.2023 for Assessment Year 2015-16. The appellant's counsel argued that both the Assessing Officer (AO) and the Commissioner of Income Tax (Appeals) (CIT(A)) passed ex-parte orders without giving sufficient opportunity to be heard. It was claimed that emails were sent to the wrong address despite the assessee not opting for receipt of notices by email. The counsel pleaded for the matter to be restored to the AO for re-adjudication, assuring full compliance with statutory notices. The Senior Departmental Representative (DR) argued that multiple opportunities were provided by the lower authorities, which were not availed by the assessee.…

Legal Issues

• 1. Whether the ex-parte orders passed by the lower authorities were justified?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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