Educomp Professional Education Limited vs DCIT Circle-1(1), Gurgaon

Parties Involved

Facts Summary

This appeal, by the assessee, arises out of the order passed by the learned National Faceless Appeal Centre (NFAC), Delhi, in appeal no. CIT(A), Gurgao-1/10700/2018-19, dated 22.06.2023, against the order dated 13.12.2018, passed under section 143(3) of the Income-tax Act, 1961, passed by the Deputy Commissioner of Income Tax, circle-1(1), Gurgaon, for assessment year 2015-16. The assessee has raised several grounds of appeal, including that the order of the learned CIT(Appeals) was passed ex parte and without issuing notice of hearing. The assessee claimed that the notice of hearing was sent to the e-mail ID of the employee by the office of learned CIT(Appeals). Since the employee had expired, the notice of hearing went unnoticed by the assessee. An affidavit from the Director, duly notarized, was placed on record explaining the entire background and the facts.…

Legal Issues

• 1. Whether the order of the learned CIT(Appeals) was passed ex parte and without issuing notice of hearing?

Judgment Outcome

Decided in favour of Assessee.

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