Mrs. Devyani Ashra Vs. DCIT, Circle-22, Kolkata

Parties Involved

Facts Summary

The assessee, Mrs. Devyani Ashra, appealed against the order of the Commissioner of Income Tax (Appeals)-NFAC, Delhi, dated 21.02.2024 for the Assessment Year 2012-13. The assessee challenged the order on the grounds that it was passed ex-parte in liminie without considering the merits of the case. The assessee submitted that the notice issued for the hearing was not served on her, and she was not able to comply with the requirements due to this oversight. The assessee requested another opportunity to present her case on merit. The Departmental Representative submitted that the assessee had not complied with the requirements before both the authorities below. After hearing the contentions and reviewing the material on record, the tribunal found that the assessee had not furnished the details sought by the Assessing Officer, resulting in additions of Rs. 1,76,55,050/- on five issues. The case was decided ex-parte in liminie without considering the case on merit. Considering the pleadings of the assessee, the tribunal decided that verification is required at the level of the Assessing Officer to examine the various evidences/documents. The appeal was allowed for statistical purpose, and the issue was restored to the file of the Assessing Officer to decide afresh after affording a reasonable opportunity of hearing to the assessee.…

Legal Issues

• 1. Whether the order passed by the Commissioner of Income Tax (Appeals)-NFAC, Delhi, was passed ex-parte in liminie without considering the merits of the case?

Judgment Outcome

Decided in favour of Assessee.

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