Guthikonda Pradeep Kumar Reddy vs. Income Tax Officer

Parties Involved

Facts Summary

The assessee, Guthikonda Pradeep Kumar Reddy, filed an appeal against the order passed by the Commissioner of Income Tax (Appeals)-National Faceless Appeal Centre (NFAC), Delhi for the assessment year 2017-18. The assessee had requested not to communicate the notices by email, but the learned CIT(A) sent the notices to the email of the assessee, which escaped the attention of the assessee. The learned LD.DR did not controvert this fact. The learned CIT(A) dismissed the appeal in limine without adverting the issues, grounds urged and the merits thereon. The requirement of law under section 250 (6) of the Act is that the order of the Commissioner (Appeals) disposing of the appeal shall be in writing and shall state the points for determination, the decision thereon and the reason for the decision.…

Legal Issues

• 1. Whether the order of the Commissioner (Appeals) disposing of the appeal is in writing and states the points for determination, the decision thereon and the reason for the decision?

Judgment Outcome

Decided in favour of Assessee.

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