Anil Shriram Hinge vs. Assistant Commissioner of Income Tax

Parties Involved

Facts Summary

The present appeal arises out of the order dated 24.01.2024 passed by the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi for A.Y. 2014-15. The appellant, Anil Shriram Hinge, submitted that he did not receive any notice and was unaware of the hearing dates fixed by the Ld. CIT(A). The respondent, Assistant Commissioner of Income Tax, submitted that 5 notices were issued to the assessee, which were not adhered to. The tribunal noted that the Ld. CIT(A) issued 3 notices between 28/08/2018 and 30/07/2019, another notice during the Covid-19 period, and the last notice on 04/03/2023. The tribunal deemed it proper to remit the appeal before the Ld. CIT(A) to consider the issue on merit, directing the assessee to furnish all relevant documents/evidences in support of his claim.…

Legal Issues

• 1. Whether the assessee received any notice from the Ld. CIT(A)?

Judgment Outcome

Decided in favour of Assessee.

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