Gopal vs Income Tax Officer

Parties Involved

Facts Summary

This assessee’s appeal for Assessment Year 2019-20 arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2025-26/1079395083(1) dated 07.08.2025, in proceedings u/s 147 r.w.s. 144 of the Income Tax Act, 1961. Case called twice. None appears at the assessee’s behest. He is accordingly proceeded ex-parte. It emerges at the outset during the course of hearing that the learned CIT(A)/NFAC’s detailed discussion has proceeded ex-parte against the assessee thereby affirming the Assessing Officer’s action making the corresponding disallowances/additions herein. Nor do we find any substantive lower appellate adjudication as contemplated u/s 250(6) of the Act requiring the CIT(A)/NFAC to first frame points of determination followed by a detailed discussion thereupon.…

Legal Issues

• 1. Ex-parte order by CIT(A)/NFAC

Judgment Outcome

Decided in favour of Assessee.

Similar Judgements

• Nusrat Banka vs Income Tax Officer, Ward-61(1), Delhi-110001

  Delhi Bench ‘F’, New Delhi benchAY 2014-15Allowed

• Saya Buildcon Consortium Pvt. Ltd. vs ACIT

  Delhi Bench ‘F’, New Delhi benchAY 2020-21Allowed

• NAVEEN SONI Vs. INCOME TAX OFFICER

  Delhi Bench benchAY 2018-19Allowed

• Ved Pal Bhatia Vs. Income Tax Officer, Ward-62(1) and CIT(Appeals), Delhi/national Faceless Appeal Centre, Income Tax Department

  Delhi Bench benchAY 2017-18Allowed

• Vaidik Lok Kalyan Trust vs CIT(Exemption)

  Delhi Bench ‘F’, New Delhi benchAY 2025-26Allowed

• DCIT, Central Circle-29, New Delhi vs. M/s. Ansh Industries Pvt. Ltd.

  Delhi Bench benchAY 2013-14Partly Allowed