Bharat Lal Agrawal v. Income Tax Officer-3(1), Raipur

Parties Involved

Facts Summary

Bharat Lal Agrawal, the appellant, filed an appeal against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, passed under section 250 of the Income Tax Act, 1961 for the Assessment Year 2017-18. The appeal was filed against the order of the Income Tax Officer, Ward-3(1), Raipur passed under section 143(3) of the IT Act. The appellant contended that the order passed by the Commissioner of Income Tax (Appeals) was an ex-parte order without providing proper opportunity to the assessee. The appellant also argued that the order was passed prior to the date of hearing, which is a violation of the principles of natural justice. The revenue, represented by Dr. Priyanka Patel, argued that the assessee had been persistent and non-compliant before the Commissioner of Income Tax (Appeals) and had not responded to the notices for hearing.…

Legal Issues

• 1. Whether the order passed by the Commissioner of Income Tax (Appeals) was an ex-parte order?
• 2. Whether the assessee was provided with adequate opportunities to be heard?

Judgment Outcome

Decided in favour of Assessee.

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