High Line India Kuries Pvt. Ltd. vs. The Deputy Commissioner of Income Tax

Parties Involved

Facts Summary

The assessee's appeal for the assessment year 2017-2018 arose against the CIT(A)-National Faceless Appeal Centre's order dated 13.02.2023. The assessee did not appear for the hearing, leading to the case being proceeded ex-parte. The CIT(A)-NFAC dismissed the appeal on the ground of more than 170 days delay. The Revenue did not dispute the fact that the NFAC's order did not address the assessee's substantive grounds on merits as required under section 250(6) of the Income Tax Act, 1971.…

Legal Issues

• 1. Whether the appeal should be dismissed due to delay exceeding 170 days?
• 2. Whether the appeal should be restored to the NFAC for afresh adjudication?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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