Malwa Realities Private Limited vs. ACIT-I(1), Indore

Parties Involved

Facts Summary

Malwa Realities Private Limited, the assessee, filed an appeal against the order passed by the Commissioner of Income-Tax (Appeals)-NFAC, Delhi on 21.09.2023. The appeal arose from an assessment order dated 30.12.2019 passed by the DCIT/ACIT-3(1), Indore for the Assessment Year 2017-18. The assessee argued that the CIT(A) passed the impugned order without complying with the mandatory provisions of the Faceless Appeal Scheme, 2021, which require the Commissioner (Appeals) to allow a request for personal hearing. The assessee requested a personal hearing before the CIT(A) but was denied. The Tribunal found that the CIT(A) did not comply with the provisions of the Faceless Appeal Scheme, 2021, and thus, the order was set aside. The case was restored to the CIT(A) for adjudication afresh after complying with the provisions of paragraph 12.…

Legal Issues

• 1. Whether the CIT(A) complied with the mandatory provisions of the Faceless Appeal Scheme, 2021?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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