ITA no. 2109/Del/2023

Parties Involved

Facts Summary

This appeal by the assessee, SKN Infrastructure Pvt. Limited, arises out of the order passed by the learned National Faceless Appeal Centre (NFAC) in appeal no. CIT(A), Gurgaon-1/10949/2018-19 dated 24.05.2023, against the order passed under section 143(3) of the Income-tax Act, 1961, by the ACIT, Circle-4(1), Gurgaon for assessment year 2016-17. The assessee raised several grounds of appeal, including that effective opportunity was not given by the NFAC, resulting in a violation of principles of natural justice. The appeal was disposed of ex parte without securing the presence of the assessee. The assessee's representative submitted that detailed paper book containing various evidences was furnished before the CIT(Appeals) in physical form. The case was transferred to the NFAC, which ignored the submissions and dismissed the appeal, upholding the assessment order. The assessee pleaded for an effective opportunity to be given. The learned DR did not raise serious objections.…

Legal Issues

• 1. Effective opportunity not given by NFAC, resulting in violation of principles of natural justice.

Judgment Outcome

Decided in favour of Assessee.

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