Dadubhai Devabhai Kanara vs. Assistant Commissioner of Income-tax, Junagadh

Parties Involved

Facts Summary

The assessee, Dadubhai Devabhai Kanara, filed an appeal against the order passed by the Learned Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre, Delhi, dated 06.02.2024. The appeal was filed under section 250 of the Income-tax Act, 1961. The assessee contended that he did not receive notice of hearing during the appellate proceedings and could not attend the proceedings before the Learned Commissioner of Income Tax (Appeals). Additionally, the assessee did not attend before the Assessing Officer during the assessment stage due to severe illness. The assessee requested another opportunity to present his case on merits and submit necessary evidence. The Learned Senior Departmental Representative for the Revenue argued that the assessee had already been given four opportunities to plead his case and that remitting the matter back to the file of lower authorities would be a waste of time and resources.…

Legal Issues

• 1. Whether the assessee should be given another opportunity to present his case on merits?

Judgment Outcome

Decided in favour of Assessee.

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