Ambika Prasad Mangaraj Vs. Income Tax Officer

Parties Involved

Facts Summary

This appeal arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the 'CIT(A)/NFAC'], Delhi’s DIN & Order No: ITBA/NFAC/S/250/2025-26/1081853541(1), dated 17.10.2025 involving proceedings under section 143(3) r.w.s. 144B of the Income-tax Act, 1961. The learned CIT(A)/NFAC and the learned Assessing Officer proceeded ex-parte against the assessee making the corresponding disallowances/additions. The assessee had filed additional evidence under Rule-29 of the Income Tax Appellate Tribunal Rules.…

Legal Issues

• 1. Whether the assessee's appeal should be dismissed for lack of explanation or evidence.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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