Chinnasamy Ganesh Naidu Vijayavani v. The ITO, Ward-1, Hosur

Parties Involved

Facts Summary

The assessee, Chinnasamy Ganesh Naidu Vijayavani, filed an appeal against the order of the Learned Commissioner of Income Tax (Appeals)/NFAC, Delhi, dated 05.03.2024 for the Assessment Year 2015-16. The main grievance of the assessee was against the action of the Ld.CIT(A) passing an ex parte order without a speaking order and confirming the ex parte order passed by the AO. The assessee claimed that the AO passed an ex-parte order/best judgment assessment u/s.144 of the Income Tax Act, 1961 without giving proper opportunity. The assessee cited the decision of the Hon’ble Supreme Court in the case of TIN Box Co. v. CIT reported in [2001] 249 ITR 216 (SC). The Ld.DR argued that the assessee should not be granted another opportunity as he has been deliberately not appearing before the authorities.…

Legal Issues

• 1. Whether the ex parte order passed by the AO and confirmed by the Ld.CIT(A) is valid?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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