Balwinder Singh vs. Income Tax Officer

Parties Involved

Facts Summary

The appeal by the assessee for Assessment Year 2017-18 arises from an order of the learned Commissioner of Income Tax (Appeals), NFAC [CIT(A)] dated 13.10.2023. The order was made in the matter of an assessment framed by the Assessing Officer [AO] under section 143(3) of the Income Tax Act, 1961 on 22.12.2019. The assessee did not attend the assessment proceedings. The learned CIT(A) confirmed the assessment for the same reasons against which the assessee is in further appeal before the tribunal. During the hearing, no one appeared for the assessee, and the learned Senior DR pleaded for dismissal of the appeal.…

Legal Issues

• 1. Confirmation of assessment by the Commissioner of Income Tax (Appeals) under section 143(3) of the Income Tax Act, 1961.

Judgment Outcome

Decided in favour of Assessee.

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