Mr. Shahid Khan Vs. Income Tax Officer, Ward-62(3), New Delhi

Parties Involved

Facts Summary

The appeal by the assessee, Mr. Shahid Khan, was preferred against the order of the National Faceless Appeal Centre (NFAC), Delhi, dated 08.12.2023, pertaining to the Assessment Year 2017-18. The Ld. CIT(A) dismissed the assessee's appeal stating that there was no compliance to notices sent to the email id mentioned in Form No. 35. The assessee argued that no reasonable opportunity was provided to present his case, and the assessment was made without a final notice. The Ld. Sr. DR relied on the order passed by lower authorities, stating that ample opportunities were given to the assessee. The Tribunal found that notices were sent to the wrong email address and decided to remit the matter back to the Ld. CIT(A) for a fresh examination after providing a more effective opportunity to the assessee.…

Legal Issues

• 1. Whether the assessee was provided with reasonable opportunity to present his case?
• 2. Whether the Ld. CIT(A) erred in upholding the assessment without a final notice?

Judgment Outcome

Decided in favour of Assessee.

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