Kifaytulla Vs. The Income Tax Officer

Parties Involved

Facts Summary

The case pertains to the assessment year 2017-18. The assessee, Kifaytulla, filed an appeal against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (CIT(A)/NFAC), Delhi’s order dated 03.10.2025, which involved proceedings under section 144 of the Income-tax Act, 1961. The CIT(A)/NFAC had proceeded ex-parte against the assessee, affirming the Assessing Officer’s action of making disallowances/additions. The assessee was represented by Shri Jitender Wadhwa, CA, and the Department was represented by Sh. Manoj Kumar, Sr. DR. The hearing took place on 28.01.2026, and the order was pronounced on the same day.…

Legal Issues

• 1. Whether the CIT(A)/NFAC should have proceeded ex-parte against the assessee?

Judgment Outcome

Decided in favour of Assessee.

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