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KAMAL SINGH VS. ACIT CIRCLE-14(1)

Case No: ITA NO. 2891/Del/2024
Court: INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH “C”
Date: 3/25/2025

Parties Involved

appellantKAMAL SINGH
respondentACIT CIRCLE-14(1)

Facts Summary

The assessee, Kamal Singh, filed an appeal against the order of the Ld. NFAC, Delhi dated 26.09.2023, relating to assessment year 2012-13. None appeared on behalf of the assessee despite the issue of notice for hearing. The assessee claimed that the Ld. CIT(A) passed an exparte order without proper hearing or service of notice. The Ld. CIT(A) dismissed the appeal of the assessee on account of non-prosecution, without deciding on the merits of the case.

Decision in favour of

Assessee

Legal Issues

  • 1. Whether the Ld. CIT(A) passed an exparte order without proper hearing/service of notice upon the assessee.

Judgment Outcome

Decided in favour of Assessee.

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KAMAL SINGH VS. ACIT CIRCLE-14(1) | ITA NO. 2891/Del/2024 | 2025 | Opakhya