Nandanvan Seamless Developers LLP v. The ACIT

Parties Involved

Facts Summary

The assessee, Nandanvan Seamless Developers LLP, appealed against an order passed by the Learned Commissioner of Income Tax (Appeals)/NFAC, Delhi, dated 15.03.2024 for the Assessment Year 2015-16. The assessee argued that the order was passed ex parte, violating natural justice, and requested another opportunity to present their case. The assessee's mother was undergoing a spiritual journey, which prevented them from appearing before the Ld.CIT(A). The Hon’ble Madras High Court had previously directed the First Appellate Authority to dispose of the assessee’s appeal within six months. The Tribunal found that the Ld.CIT(A) had no other alternative but to pass the impugned order within the time limit set by the Hon’ble High Court. However, for the sake of justice and fair play, the Tribunal granted the assessee one more opportunity and set aside the impugned order, restoring the appeal back to the file of the Ld.CIT(A).…

Legal Issues

• 1. Whether the order passed by the Ld.CIT(A) was an ex parte order violating natural justice?

Judgment Outcome

Decided in favour of Assessee.

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