Ghanshyam Gupta and Anjula Gupta vs. DCIT, Central Circle, Ghaziabad
Parties Involved
Facts Summary
The appeals are directed against ex parte orders passed by the CIT(A) for Assessment Years 2012-13 to 2018-19 and AY 2012-13 to 2017-18 respectively under Section 153A r.w.s. 143(3) of the Income Tax Act, 1961. A search and seizure operation under Section 132 of the Act was conducted on 10.11.2017 at the premises of the assessees. Various incriminating documents/materials were found and seized. The assessees did not appear before the First Appellate Authority despite multiple notices, leading to ex parte orders. The assessees sought adjournment before the Tribunal and did not provide a satisfactory explanation for their non-appearance.…
Decision in favour of
Assessee
Legal Issues
- 1. Ex parte orders passed by the CIT(A) due to non-appearance of assessées.
Judgment Outcome
Decided in favour of Assessee.
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