MD Mansoor vs. Income Tax Officer
Parties Involved
Facts Summary
The assessee, MD Mansoor, appealed against the order of the Commissioner of Income Tax (Appeals)-National Faceless Appeal Centre (NFAC), Delhi, which dismissed the appeal in limine due to the assessee's nonappearance. The assessee argued that he never received any notices and was not conversant with emails or portals. The assessee contended that the Commissioner of Income Tax (Appeals) could have proceeded to the merits of the case and disposed of it by referring to various aspects of merits. The assessee also argued that the Commissioner of Income Tax (Appeals) did not comply with the provisions under section 250 (6) of the Income Tax Act, 1961. The Revenue relied on the orders of the Revenue authorities, but the fact remains that the Commissioner of Income Tax (Appeals) did not refer to the facts nor did he dispose of the appeal on merits. The Judicial Member found that the Commissioner of Income Tax (Appeals) disposed of the appeal ex-parte, observing that various notices have been issued to the assessee, but the assessee failed to comply with any of such notices nor did the assessee produce any documents, explanation, and evidence to substantiate the grounds raised.…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the Commissioner of Income Tax (Appeals) complied with the provisions under section 250 (6) of the Income Tax Act, 1961?
- 2. Whether the Commissioner of Income Tax (Appeals) disposed of the appeal on merits?
Judgment Outcome
Decided in favour of Assessee.
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