ITA No.278/CTK/2024 and ITA No.373/CTK/2024

Parties Involved

Facts Summary

These are two appeals filed by the assessee against the orders of the CIT(A) for the assessment year 2011-2012. The assessee had initially filed an appeal against the assessment order before the CIT(A)-2, Bhubaneswar, which was transferred to CIT(A), Cuttack. This appeal was disposed of by an order dated 18.3.2016. Subsequently, the same appeal was transferred to NFAC, Delhi, and was disposed of by an order dated 25.4.2024. The assessee filed another appeal, ITA No.278/CTK/2024, against the order of CIT(A), NFAC, and a second appeal, ITA No.373/CTK/2024, against the order of CIT(A), Cuttack. The assessee claimed that he was not served with the order of CIT(A), Cuttack dated 18.3.2016, hence he filed the second appeal after obtaining a certified copy of the order.…

Legal Issues

• 1. Whether the assessee was heard before the disposal of the appeals?

Judgment Outcome

Decided in favour of Assessee.

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