Hetalben P Kamdar vs. Income Tax Officer, Ward-2(1),Jamnagar

Parties Involved

Facts Summary

The assessee, Hetalben Pratapray Kamdar, filed an appeal against the order passed by the Learned Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre, Delhi under section 250 of the Income-tax Act, 1961. The assessee contended that she did not receive notice of hearing and thus could not attend the proceedings before the Ld.CIT(A). The assessee's counsel requested that the matter be remitted back to the file of Ld. CIT(A) for fresh adjudication. The Revenue's counsel agreed that the assessee was given four opportunities to plead her case but did not attend. The tribunal noted that the order passed by the Ld. CIT(A) was ex parte and non-speaking, and thus, the matter was remitted back to the file of the Ld. CIT(A) for afresh adjudication in accordance with law.…

Legal Issues

• 1. Whether the assessee was given sufficient opportunity to be heard?
• 2. Whether the order passed by the Ld. CIT(A) was ex parte and non-speaking?

Judgment Outcome

Decided in favour of Assessee.

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