Ms. Rohini Vs. The Additional Commissioner of Income Tax, Non-Corporate Range 2, Madurai

Parties Involved

Facts Summary

This appeal was filed by the assessee against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 10.07.2025, passed under section 250 of the Income Tax Act, 1961. The relevant Assessment Year is 2017-18. The order passed by the First Appellate Authority (FAA) was ex-parte as the assessee did not respond to three notices issued. Similarly, the impugned penalty order passed under section 271D of the Act by the Assessing Officer (AO) was also …

Legal Issues

• 1. Whether the ex-parte order passed by the First Appellate Authority (FAA) is valid?
• 2. Whether the ex-parte penalty order passed by the Assessing Officer (AO) is valid?

Precedents Relied Upon

Judgment Outcome