Machining & Forging Vs Income Tax Officer

Parties Involved

Facts Summary

The instant appeal is preferred by the assessee, Machining & Forging, against the order dated 23.07.2025 passed by the National Faceless Appeal Centre (NFAC), Delhi. This order arose out of the order dated 16.03.2022 passed by the Assessing Officer under Section 147 read with Section 144 of the Income Tax Act, 1961, for Assessment Year 2016-17. The Learned Commissioner of Income Tax (Appeals) dismissed the assessee’s appeal in limine, observing that the assessee had not filed a return of income nor paid the amount of advance tax payable. Consequently, the appeal was deemed infructuous and dismissed.…

Legal Issues

• 1. Whether the appeal is liable to be admitted despite the assessee not filing a return of income and not paying the advance tax.

Judgment Outcome

Decided in favour of Assessee.

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