M/s Kanpur Logistics Park Pvt. Ltd. Vs. Dy. CIT, Circle-13(1), New Delhi

Parties Involved

Facts Summary

The appeal in ITA No.559/Del/2024 for AY 2022-23, arises out of the order of the National Faceless Appeal Centre (NFAC), Delhi in Appeal No. ITBA/APL/S/250/2023-24/1059116627(1) dated 27.12.2023 against the order of assessment passed u/s 143(1) of the Income-tax Act, 1961 dated 27.08.2023 by the Assessing Officer, DDIT, CPC, Bangalore. The assessee raised several grounds, one of which was that the order of JCIT(A) was passed ex parte without securing the presence of the assessee and without disposing the appeal on merits. None appeared on behalf of the assessee despite issuance of notice.…

Legal Issues

• 1. Whether the order of JCIT(A) was passed ex parte without securing the presence of the assessee and without disposing the appeal on merits.

Judgment Outcome

Decided in favour of Assessee.

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