Holiday Dreamz Tours & Travels Private Limited vs. Income Tax Officer

Parties Involved

Facts Summary

Holiday Dreamz Tours & Travels Private Limited, an assessee, filed an appeal against an order passed by the Commissioner of Income Tax (Appeals)-National Faceless Appeal Centre (NFAC), Delhi for the assessment year 2017-18. The assessee did not appear in the hearing despite notices being sent to the address provided in Form No. 36. The Income Tax Appellate Tribunal found that the non-service of notice was due to the assessee's conduct. The learned Commissioner of Income Tax (Appeals) disposed of the appeal ex-parte without considering the merits of the case. The Tribunal held that the order did not comply with Section 250(6) of the Act and set aside the order, restoring the issue to the file of the Assessing Officer for reconsideration.…

Legal Issues

• 1. Whether the Commissioner of Income Tax (Appeals) disposed of the appeal in accordance with Section 250(6) of the Act?

Judgment Outcome

Decided in favour of Assessee.

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