OAS Realty Private Ltd. Vs. ITO, Ward 14(1), Kolkata

Parties Involved

Facts Summary

This is an appeal preferred by OAS Realty Private Ltd. against the order of the National Faceless Appeal Centre, Delhi (Ld. CIT(A)) dated 23.05.2025 for the Assessment Year 2022-23. The appeal was initially dismissed ex-parte by the Ld. CIT(A) without deciding the issues on merits. The appellant's counsel argued that the appeal was dismissed without proper notice and hearing, which is in violation of Section 250(6) of the Act. The respondent did not object to the delay in filing the appeal, and the Tribunal found the delay to be genuine and bonafide.…

Legal Issues

• 1. Whether the appeal is barred by limitation.
• 2. Whether the ex-parte order passed by the Ld. CIT(A) is valid.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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