M/s Kanpur Logistics Park Pvt. Ltd. Vs. Dy. CIT, Circle-13(1), New Delhi
Case No: ITA No. 559/Del/2024
Court: INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH ‘C’: NEW DELHI
Date: 3/13/2025
Parties Involved
appellantM/s Kanpur Logistics Park Pvt. Ltd.
respondentDy. CIT, Circle-13(1), New Delhi
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 disp…
Decision in favour of
Assessee
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.