Chetna Vimalkumar Desai Vs ITO, Ward-3(3)(1) Ahmedabad

Parties Involved

Facts Summary

The assessee, Chetna Vimalkumar Desai, has appealed against the order of the Commissioner of Income Tax (Appeal), National Faceless Appeal Centre (NFAC), Delhi dated 12.10.2023 for the Asst.Year 2017-18 passed under section 250 of the Income Tax Act, 1961. The assessee raised three grounds in the appeal: (1) the order passed by the Assessing Officer and confirmed by the NFAC is bad in law and required to be quashed, (2) the NFAC erred in law and on facts in not passing order as per section 250(6) of the Act, and (3) the NFAC erred in law and on facts in making addition u/s.79A of the Act of Rs.37,03,500/-. The counsel for the assessee contended that the ex parte order of the Commissioner of Income Tax (Appeal) holding that the assessee did not comply with any of the notices during the appellate proceedings and has not furnished the required details was not valid as the reasons for non-compliances and the supporting evidences were beyond the control of the assessee.…

Legal Issues

• 1. Whether the order passed by the Assessing Officer and confirmed by the NFAC is bad in law and required to be quashed.
• 2. Whether the NFAC erred in law and on facts in not passing order as per section 250(6) of the Act.
• 3. Whether the NFAC erred in law and on facts in making addition u/s.79A of the Act of Rs.37,03,500/-.

Judgment Outcome

Decided in favour of Partly Assessee / Partly Revenue.

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