M/s Naveen Timber Pvt. Ltd. Vs DCIT

Parties Involved

Facts Summary

This appeal by M/s Naveen Timber Pvt. Ltd. for Assessment Year 2016-17 is against the order of CIT(A)/NFAC, Delhi dated 11.06.2024, in proceedings under section 143(3) of the Income Tax Act, 1961. The case was called twice, but no one appeared on behalf of the assessee. Consequently, the proceedings were conducted ex-parte. The CIT(A)/NFAC had affirmed the Assessing Officer’s action making disallowances/additions. Ms. Ankush Kalra, representing the respondent, argued that the assessee had not filed any explanation or evidence to support its case, hence the appeal should be dismissed. However, the Tribunal considered the possibility of communication gaps due to the faceless hearing system and decided to restore the appeal to the CIT(A)/NFAC for fresh adjudication.…

Legal Issues

• 1. Whether the appeal should be dismissed due to the assessee's failure to appear and present evidence.

Judgment Outcome

Decided in favour of Assessee.

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