M.D. Gupta Developers Pvt. Ltd. Vs DCIT, Circle-2(1)(1), Ghaziabad

Parties Involved

Facts Summary

The instant appeal is preferred by the assessee, M.D. Gupta Developers Pvt. Ltd., against the order dated 16.07.2025 passed by the National Faceless Appeal Centre (NFAC), Delhi, arising out of the order dated 26.09.2022 passed by the AO, National Faceless Assessment Centre, New Delhi in proceedings under Section 143(3) of the Income Tax Act, 1961 for assessment year 2020-21. The assessee had requested to fix the date of hearing to represent the case effectively, but the Learned CIT(A) disposed of the appeal on 16.07.2025 ex parte without granting any further opportunity. The assessee contends that the principle of natural justice has been violated.…

Legal Issues

• 1. Whether the principle of natural justice was violated by the Learned CIT(A) in disposing of the appeal ex parte without granting the assessee an opportunity to be heard.

Judgment Outcome

Decided in favour of Assessee.

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