Ambika Prasad Mangaraj Vs. Income Tax Officer
Case No: ITA No.8944/Del/2025
Court: Income Tax Appellate Tribunal, Delhi Bench
Date: 1/28/2026
Parties Involved
appellantAmbika Prasad Mangaraj
respondentIncome Tax Officer
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 …
Decision in favour of
Assessee
Legal Issues
- 1. Whether the assessee's appeal should be dismissed for lack of explanation or evidence.
Precedents Relied Upon
2 precedents cited in this judgement.