ITA 6162/DEL/2026

Parties Involved

Facts Summary

The assessee, TARUN PAL, filed an appeal against the order of the Income Tax Officer, Ward-2(4), Faridabad, passed under section 143(3) of the Income Tax Act, 1961 for the Assessment Year 2017-18. The assessee raised several grounds of appeal, including the order passed by the National Faceless Appeal Centre (NFAC) being erroneous both in law and on facts, the NFAC not giving the assessee a proper opportunity to be heard, and the addition of undisclosed income and disallowance of expenses being erroneous. The assessee claimed that the notices were received by the erstwhile counsel who did not inform the assessee, leading to non-appearance before the Chief Income Tax Officer (Appeals). The Tribunal found the assessee's non-appearance due to valid reasons and set aside the order to the file of the Chief Income Tax Officer (Appeals) for adjudication afresh.…

Legal Issues

• 1. Whether the order passed by the NFAC is erroneous both in law and on facts?
• 2. Whether the assessee was given a proper opportunity to be heard?
• 3. Whether the addition of undisclosed income is justified?
• 4. Whether the disallowance of expenses is justified?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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