Naina Devi Commerce Pvt. Ltd. vs. ITO, Ward-6(3), Kolkata

Parties Involved

Facts Summary

This is an appeal preferred by the assessee against the order of the Ld. Commissioner of Income Tax (Appeals)-NFAC, Delhi dated 31.01.2024 for the Assessment Year 2013-14. The Ld. Counsel for the assessee submitted that the appellate order has been passed ex-parte by the Ld. CIT(A) thereby dismissing the appeal of the assessee without discussing and deciding the issues on merit. The Ld. A.R submitted that the assessee was not aware of the hearing dates as the notices were sent to the accountant's email. The Ld. D.R relied on the order of authorities below. After hearing the rival contentions and perusing the material on record, it was found that the appellate order passed ex-parte in liminie without discussing and deciding the issue on merit, which is in clear violation of Section 250(6).…

Legal Issues

• 1. Whether the appellate order passed ex-parte in liminie without discussing and deciding the issue on merit is in violation of Section 250(6).

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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