Chandra Gupta Basetty vs. Income Tax Officer

Parties Involved

Facts Summary

The assessee, Chandra Gupta Basetty, filed an appeal against the order of the Commissioner of Income Tax (Appeals)-National Faceless Appeal Centre (NFAC), Delhi, which dismissed the appeal in limine due to the assessee's nonappearance. The assessee argued that the notices were sent to an incorrect email address, and he was unaware of the order until he contacted his chartered accountant. The assessee requested the Tribunal to condone the delay and admit the appeal for hearing. The Tribunal found that the Commissioner of Income Tax (Appeals) did not refer to the facts and did not dispose of the appeal on merits, which was a violation of Section 250(6) of the Income Tax Act, 1961.…

Legal Issues

• 1. Whether the Commissioner of Income Tax (Appeals) complied with Section 250(6) of the Income Tax Act, 1961.

Judgment Outcome

Decided in favour of Assessee.

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