Amarchand Bachairam Gupta v/s Income Tax Officer (TDS) Ward–1(1), Nagpur

Parties Involved

Facts Summary

The assessee, Amarchand Bachairam Gupta, has filed appeals challenging the order passed by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, on 15/03/2023. The assessee's Authorized Representative submitted that the assessee could not appear before the learned CIT(A) due to circumstances beyond their control and requested another opportunity to substantiate their case. The Departmental Representative supported the order passed by the learned CIT(A). The Tribunal heard the arguments, reviewed the material, and found that the learned CIT(A) dismissed the appeal without considering the merits. The Tribunal set aside the order and restored the matter to the file of the learned CIT(A) for a de novo adjudication in accordance with the law.…

Legal Issues

• 1. Whether the learned CIT(A) dismissed the appeal without considering the merits?

Judgment Outcome

Decided in favour of Assessee.

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