Nusrat Banka vs Income Tax Officer, Ward-61(1), Delhi-110001
Parties Involved
Facts Summary
The assessee’s appeal for Assessment Year 2014-15 arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2025-26/1076190365(1) dated 14.05.2025, in proceedings u/s 147 r.w.s. 144 of the Income Tax Act, 1961. The case was called twice, and none appeared at the assessee’s behest. She is accordingly proceeded ex-parte. Delay of 39 days in filing of the instant appeal is condoned in the larger interest of justice.…
Decision in favour of
Assessee
Legal Issues
- 1. Ex-parte proceedings by CIT(A)/NFAC and the need for afresh adjudication.
Judgment Outcome
Decided in favour of Assessee.
Precedents Relied Upon
1 precedent cited in this judgement.
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