Hemagirish Gurupadappa Havinal vs. ITO

Parties Involved

Facts Summary

The assessee, Hemagirish Gurupadappa Havinal, filed appeals against two orders of the National Faceless Appeal Centre (NFAC) dated 28.06.2024, passed under section 250 of the Income Tax Act, 1961. The appeals were directed against the orders for the assessment years 2012-13 and 2013-14. The assessee's appeals before the Commissioner of Income Tax (Appeals) (CIT(A)) were decided ex-parte as the assessee did not respond to several notices issued by the CIT(A) to file written submissions. The assessee claimed that the notices may have been settled in the 'spam' folder of the emails. The Tribunal, considering the interest of justice and equity, decided to provide the assessee with one more opportunity to represent its case and restored the issues to the files of the CIT(A). The assessee was directed to cooperate with the Revenue and not seek unnecessary adjournments. The appeals were allowed for statistical purposes.…

Legal Issues

• 1. Whether the assessee's appeals before the CIT(A) were rightly decided ex-parte?

Judgment Outcome

Decided in favour of Partly Assessee / Partly Revenue.

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