Anjana Devi Tulshyan vs. The Assessing Officer, National Faceless Assessment Centre, Delhi

Parties Involved

Facts Summary

Anjana Devi Tulshyan, the appellant, filed an appeal against the order passed by the Commissioner of Income Tax (Appeals) - National Faceless Assessment Centre, Delhi, dated 20.06.2024, in Appeal No.NFAC/2014-15/10127230 for the assessment year 2015-16. The appellant contended that the Commissioner of Income Tax (Appeals) had passed the impugned order ex parte without affording a reasonable opportunity of hearing. The appellant also challenged the reopening of the assessment on the ground that the approval was granted by the Joint Commissioner of Income Tax, which should have been granted by the Principal Commissioner of Income Tax after four years from the date of passing of the original assessment order. The appellant requested that the matter be restored to the file of the Commissioner of Income Tax (Appeals) for re-adjudication on legal and merit grounds.…

Legal Issues

• 1. Whether the Commissioner of Income Tax (Appeals) passed the impugned order ex parte without affording a reasonable opportunity of hearing to the appellant?
• 2. Whether the approval for reopening the assessment was granted by the appropriate authority?

Judgment Outcome

Decided in favour of Assessee.

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