Nishan Singh vs. ITO Ward – 1

Parties Involved

Facts Summary

The twin appeals by the assessee for Assessment Years 2009-10 and 2013-14 arise from separate orders of the Commissioner of Income Tax (Appeals). The assessee did not represent before the Assessing Officer or the Commissioner of Income Tax (Appeals). The registry noted delays of 537 days for AY 2009-10 and 413 days for AY 2013-14. The assessee's advocate requested the admission of appeals and a remand back to the Assessing Officer for a de novo assessment. The Commissioner of Income Tax (Appeals) confirmed the assessments for lack of representation from the assessee. The appeals were admitted, and the matter was restored to the Assessing Officer for de novo assessments, subject to the payment of costs.…

Legal Issues

• 1. Admission of appeals and remand back to Assessing Officer for de novo assessment

Judgment Outcome

Decided in favour of Assessee.

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