Kishorepur Samabay Krishi Unnayan Samity Limited vs. ITO, Ward-41(3), Nadia

Parties Involved

Facts Summary

The present appeal has been preferred by the assessee against the order dated 01.05.2024 of the National Faceless Appeal Centre [hereinafter referred to as ‘CIT(A)’] passed u/s 250 of the Income Tax Act (hereinafter referred to as the ‘Act’). At the outset, the ld. counsel for the assessee has invited our attention to the impugned order of the CIT(A) to submit that the same is an ex parte order. The ld. counsel for the assessee has submitted that the assessee was never informed by his tax expert about the issuance of notices of hearing. That no notices were ever served upon the assessee by way of physical mode. That the non-appearance of the assessee before the CIT(A) was not wilful or intentional, rather, because of the above circumstance. The ld. counsel, therefore, has submitted that the assessee may be given an opportunity to present its case before the CIT(A).…

Legal Issues

• 1. Whether the order of the CIT(A) is an ex parte order?
• 2. Whether the assessee should be given an opportunity to present its case before the CIT(A)?

Judgment Outcome

Decided in favour of Assessee.

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