BHUPINDER SINGH VS. NFAC, DELHI

Parties Involved

Facts Summary

The assessee, Bhupinder Singh, filed an appeal against the order of the Ld. NFAC, Delhi dated 30.11.2024, relating to assessment year 2020-21. None appeared on behalf of the assessee despite the issuance of a notice for hearing. The assessee had previously argued that the Assessing Officer (AO) failed to consider the submissions and evidence furnished during the assessment proceedings, thereby violating the principles of natural justice. The order was passed under section 143(3) read with section 144B of the Act. The Ld. CIT(A) dismissed the appeal in the absence of evidence.…

Legal Issues

• 1. Whether the AO failed to consider the submissions and evidence furnished by the assessee during the assessment proceedings.

Judgment Outcome

Decided in favour of Assessee.

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