Golekh Bihari Jena vs. Income Tax Officer, National Faceless Assessment Center, Delhi

Parties Involved

Facts Summary

The appeals ITA No.292/CTK/2024 and ITA No.294/CTK/2024 are filed by the assessee against the orders of the CIT(A), NFAC, Delhi dated 7.5.2024 in Appeal No.NFAC/2013-14/10116351 and NFAC/2014-15/10116353 for the assessment years 2014-15 & 2015-16, in the matter of assessment u/s.147 of the Act. The appeals ITA No.293/CTK/2024 and ITA No.295/CTK/2024 are filed by the assessee against the separate orders of the CIT(A), NFAC, Delhi dated 8.5.2024 in Appeal No.NFAC/2013-14/10147295 and NFAC/2014-15/10110276 for the assessment years 2014-15 & 2015-16, in the matter of penalty levied u/s.271(1)(c) of the Act. The assessee did not appear despite several opportunities and the assessment was passed u/s.147/144 of the Act. Before the tribunal, the assessee did not appear despite the notice issued.…

Legal Issues

• 1. Whether the assessee has represented his case before the CIT(A)?
• 2. Whether the penalty levied u/s.271(1)(c) of the Act is justified?

Judgment Outcome

Decided in favour of Assessee.

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