Indra Devi Vs. AC/DC, CC, Muzaffarpur

Parties Involved

Facts Summary

This is an appeal preferred by the assessee, Indra Devi, against the order of the Commissioner of Income-tax (Appeals), Patna, dated 27.05.2024 for the Assessment Year 2013-14. At the time of hearing before the Income Tax Appellate Tribunal (ITAT), neither the assessee nor the authorized representative appeared. The assessee had also not appeared before any of the authorities below. The Departmental Representative (DR) pointed out that the assessee had not appeared before any of the authorities …

Legal Issues

• 1. Whether the assessee deserves another opportunity of hearing before the authorities below?

Precedents Relied Upon

Judgment Outcome