Sh. Dushyant Raj Chikara Vs. CIT(A)/NFAC

Parties Involved

Facts Summary

This appeal pertains to the assessment year 2016-17, filed by Sh. Dushyant Raj Chikara against the order of the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [CIT(A)/NFAC], Delhi. The order in question is ITBA/NFAC/S/250/2025-26/1080316457(1), dated 03.09.2025, involving proceedings under section 147 of the Income-tax Act, 1961. The learned counsel for the assessee argued that due to communication gaps at various levels, the assessee was unable to appear and present all relevant facts in the lower appellate proceedings. The Department, represented by Sh. Manoj Kumar, Sr. DR, supported the actions of the lower authorities, asserting that the additions were made on merits.…

Legal Issues

• 1. Whether the assessee should be given another opportunity to present his case due to communication gaps?

Judgment Outcome

Decided in favour of Assessee.

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