NAVEEN SONI Vs. INCOME TAX OFFICER

Parties Involved

Facts Summary

The assessee's appeal for assessment year 2018-19 arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s DIN & Order No: ITBA/NFAC/S/250/2025-26/1080920346(1), dated 19.09.2025 involving proceedings under section 147 r.w.s. 144B of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’). The learned CIT(A)/NFAC’s detailed discussion has proceeded ex-parte against the assessee thereby affirming the Assessing Officer’s action making the corresponding disallowances/additions. The Department argues that the assessee had not filed any explanation or evidence supporting its case.…

Legal Issues

• 1. Whether the CIT(A)/NFAC proceeded ex-parte against the assessee?
• 2. Whether the assessee’s appeal should be dismissed due to lack of explanation or evidence?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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