Mrs. Shivajyothi vs. The Income Tax Officer

Parties Involved

Facts Summary

Mrs. Shivajyothi, the appellant, filed an appeal against the order passed by the Commissioner of Income Tax (CIT) for the assessment years 2015-16. The appeal was filed against the order bearing DIN & Order No.ITBA/NFAC/S/250/2024-25/1064867005(1) dated 14.05.2024 of the Learned Commissioner of Income Tax [herein after “CIT(A), National Faceless Appeal Center[NFAC], Delhi, for the assessment years 2015-16. The assesse had received a property inheritance from her mother in 2006 which she sold in 2014. The assesse had reportedly paid a tax of Rs.4,12,000/- and informed her auditor to file the return of income. Subsequently, the assesse was issued notice u/s 148(a) of the Act which remained uncomplied with as she was not privy to the same. The Ld. AO passed an ex-parte order holding noncompliance however even though she had filed some details were filed by the assesse except details concerning cost of improvement of the property. Before the Ld. First Appellate Authority the assesse filed appeal with statement of facts and accompanying documents and waited for personal hearing. The Ld. CIT(A) however chose to dismiss the appeal on the premise on non-appearance. The Ld. Counsel for the assesse pleaded that the assesse has been denied reasonable opportunity of being heard. It was accordingly prayed that matter may be considered for restoration to Ld. CIT(A) for fresh adjudication. The Ld. DR proposed that cost may be levied upon the assesse. The Ld. DR also submitted that the asses…

Legal Issues

• 1. Whether the appeal should be restored to the CIT(A) for fresh adjudication?

Judgment Outcome

Decided in favour of Assessee.

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