Ankit Madan Vs. ACIT/ DCIT Central Circle- 17

Parties Involved

Facts Summary

These appeals are filed by the Assessee, Ankit Madan, against different orders of the Ld. Commissioner of Income Tax (Appeals)-27, Delhi for the Assessment Years 2014-15 to 2019-20. The assessee agitated that the Ld. CIT(A) erred in passing exparte orders without considering or providing adequate opportunity to the assessee to file submissions. Additionally, the National Company Law Tribunal passed an order under Section 95(1) of the Insolvency & Bankruptcy Code, 2016, declaring a moratorium on the assessee, who is the respondent in the matter before the NCLT.…

Legal Issues

• 1. Whether the Ld. CIT(A) erred in passing exparte orders without providing adequate opportunity to the assessee.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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