ITA No. 334/PAT/2023

Parties Involved

Facts Summary

The assessee, Kishore Kumar Singh, is in appeal before the Tribunal against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 31st October, 2023 passed for assessment year 2017-18. The assessee's grievance is that the Assessing Officer has erred in estimating the income at 10% of the gross receipts and such estimation has been upheld by the Commissioner of Income Tax (Appeals) by dismissing the appeal for want of prosecution. The Tribunal has reviewed the record and found that the Commissioner of Income Tax (Appeals) has not adjudicated on the issue on merit, rather dismissed the appeal for want of prosecution. Therefore, the Tribunal has set aside the impugned order of the Commissioner of Income Tax (Appeals) and restored the issue to the file of the Commissioner of Income Tax (Appeals) for deciding it on merit.…

Legal Issues

• 1. Whether the Commissioner of Income Tax (Appeals) has adjudicated on the issue on merit?

Judgment Outcome

Decided in favour of Assessee.

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