Mahavir Prasad Gupta and Sons Vs DCIT, Central Circle-16

Parties Involved

Facts Summary

The assessee, Mahavir Prasad Gupta and Sons, filed an appeal against the order dated 30.09.2025 of the learned Commissioner of Income Tax (Appeals)-26, New Delhi, which dismissed the assessee's appeal ex-parte. The assessee claimed that the ex-parte dismissal was due to non-compliance with statutory notices issued between 20.06.2025 to 15.09.2025, which they attributed to compelling personal reasons rather than wilful default. The assessee requested that the matter be remitted back to the ld. CIT(A) for re-adjudication after providing due opportunity to be heard.…

Legal Issues

• 1. Whether the ex-parte dismissal by the ld. CIT(A) was justified?

Judgment Outcome

Decided in favour of Assessee.

Similar Judgements

• Mukul Banerjee

  Kolkata Bench benchAY 2011-2012Partly Allowed

• Santosh Kumar Gupta Vs ITO Ward-47(1), Kolkata

  Kolkata benchAY 2018-2019Dismissed

• Gupta & Sons Vs. The Income Tax Officer (I/C), TDS Ward-1(2), Chennai

• Ramesh Prasad Gupta

  Kolkata Benches, Kolkata benchAY 2017-2018Allowed

• Ocean International Vs. ITO

  Delhi Bench benchAY 2013-14 to 2017-18Allowed

• Mann Properties and Developers Pvt. Ltd. Vs DCIT

  Delhi Bench benchAY 2013-14 to 2017-18Allowed