Indu Sharma v. ITO

Parties Involved

Facts Summary

The assessee, Indu Sharma, filed an appeal against the order of the National Faceless Appeal Centre (NFAC)/CIT(A), Delhi dated 18.06.2024, which arose from the Assessment Order u/s 143(3) r.w.s. 147 dated 28.12.2019 passed by ITO, Ward 4(4), Pathankot. The assessee challenged the order passed by the CIT(A) in gross violation of the principles of natural justice ex-parte. The ld. counsel for the assessee stated that the ld. CIT(A) dismissed the assessee’s appeal without issuing any notice fixing the case for hearing of appeal, as mandated by section 250(1) of the Income Tax Act, 1961. The Ld. Addl. CIT DR stood by the impugned order but had no objection to the request of the AR in remanding back the matter to the CIT(A). The ld. CIT(A) rejected the appeal without granting adequate opportunity of being heard in violation of principles of natural justice.…

Legal Issues

• 1. Whether the CIT(A) dismissed the appeal ex-parte in gross violation of principles of natural justice?
• 2. Whether the CIT(A) failed to address the grounds raised by the appellant?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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