Maneklal Bhagavanji vs. The Income Tax Officer

Parties Involved

Facts Summary

The assessee's appeal for the Assessment Year 2006-07 arises against the National Faceless Appeal Centre, Delhi [CIT(A)]'s DIN & Order No. ITBA/ NFAC/S/250/2023-24/1060624782(1) dated 07.02.2024 in proceedings under section 250 of the Income Tax Act, 1961 (the Act). The CIT(A)/NFAC has passed an exparte order confirming the Assessing Officer’s action making section 36(1)(iii) deduction disallowance without dealing with the relevant factual matrix as contemplated under section 250(6) of the Act. The bench deemed it fit to restore the issue back to the CIT(A) for afresh verification and adjudication with the rider that it shall be the assessee’s risk and responsibility only to plead and prove all the relevant facts within three effective opportunities of hearing in consequential proceedings.…

Legal Issues

• 1. Whether the CIT(A)/NFAC passed an exparte order without dealing with the relevant factual matrix as required under section 250(6) of the Act?

Judgment Outcome

Decided in favour of Assessee.

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