Md. Sarowar Hossain Purkait
Case No: ITA No. 1528/KOL/2025
Court: Income Tax Appellate Tribunal, ‘SMC’ Bench, Kolkata
Date: 11/12/2025
Parties Involved
appellantMd. Sarowar Hossain Purkait
respondentIncome Tax Officer
Facts Summary
The present appeal is directed at the instance of the assessee, Md. Sarowar Hossain Purkait, against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 24.12.2024 passed for Assessment Year 2017-2018. The assessee's counsel submitted that the order of the CIT(Appeals) was passed ex-parte without giving opportunities to the assessee. It was also submitted that the assessment order was passed under section 144 of the Act due to non-compliance…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the order of the CIT(Appeals) was passed ex-parte without giving the assessee an opportunity to be heard?
- 2. Whether the assessment order was correctly passed under section 144 of the Act due to non-compliance by the assessee?