Gopal Agarwal vs ITO, WARD-1(3), Siliguri

Parties Involved

Facts Summary

This is an appeal filed by the assessee against the order of the CIT(A), NFAC, Delhi in appeal no.NFAC/2021-22/10362130 dated 30.03.2026 for the assessment year 2022-23. Shri P.K. Himmatsinghka, AR represented on behalf of the assessee and Shri Kalyan Kr. Das, Sr. DR represented on behalf of the revenue. A perusal of the facts in the present appeal shows that the order of the Ld. CIT(A) is an ex parte order and the assessee failed to produce details/documents to substantiate his claim before the lower authorities. The ld. AR has prayed that another opportunity may be granted to substantiate his case in so far as the assessee had not received the notices.…

Legal Issues

• 1. The assessee failed to produce details/documents to substantiate his claim before the lower authorities.

Judgment Outcome

Decided in favour of Assessee.

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