JAN MOHAMMAD, DATAWALI MAWANA, MEERUT UTTAR PRADESH-25004 (PAN: FBRPM4115B) VS. INCOME TAX OFFICER, WARD 1(3), MEERUT, UP

Parties Involved

Facts Summary

The assessee, JAN MOHAMMAD, has filed an appeal against the order of the Ld. NFAC, Delhi dated 30.11.2023, relating to assessment year 2011-12. None appeared on behalf of the assessee despite the issuance of a notice for hearing. The Tribunal proceeded ex parte with respect to the assessee after hearing the Ld. DR and perusing the records. The assessee had taken the ground that both the Assessing Officer (AO) and the Ld. CIT(A) passed ex parte orders without giving proper opportunity of being heard. The AO passed the ex parte order under sections 144/147 of the Act, and the Ld. CIT(A) dismissed the appeal on account of non-prosecution without deciding on the merits of the case.…

Legal Issues

• 1. Whether the AO and Ld. CIT(A) passed ex parte orders without giving proper opportunity of being heard to the assessee.

Judgment Outcome

Decided in favour of Assessee.

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