DHIR SINGH VS. ITO, WARD 1(4)

Parties Involved

Facts Summary

The assessee, DHIR SINGH, filed an appeal against the order of the Ld. NFAC, Delhi dated 07.06.2024, relating to the assessment year 2017-18. None appeared on behalf of the assessee despite the issuance of a notice for hearing. The Tribunal proceeded exparte qua the assessee after hearing the Ld. DR and perusing the records. The assessee had taken the ground that the Ld. CIT(A) was not justified in passing the impugned order without affording proper opportunity and total disregard to principles of natural justice. The AO had passed an exparte order under sections 147 and 144 of the Act, and the Ld. CIT(A) dismissed the appeal in the absence of evidence.…

Legal Issues

• 1. Whether the Ld. CIT(A) was justified in passing the impugned order without affording proper opportunity and in disregard to principles of natural justice.

Judgment Outcome

Decided in favour of Assessee.

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