Ojasvi Media Matrix Pvt. Ltd. vs. The Income Tax Officer

Parties Involved

Facts Summary

The assessee, Ojasvi Media Matrix Pvt. Ltd., has filed an appeal challenging the order dated 09-11-2022 passed by the Commissioner of Income Tax (Appeals)-National Faceless Appeal Centre (NFAC), Delhi. The appeal relates to the Assessment Year 2010-11. The Commissioner of Income Tax (Appeals) passed the order ex-parte as the assessee did not appear before him. The assessee's representative submitted that the notices were issued by the Commissioner of Income Tax (Appeals) in the ITBA system but were not communicated to the assessee. The Commissioner of Income Tax (Appeals) did not adjudicate the issues on merits. The Tribunal found that the order should be set aside in the interest of natural justice, and the assessee should be given another opportunity to present its case properly before the Commissioner of Income Tax (Appeals).…

Legal Issues

• 1. Whether the order passed by the Commissioner of Income Tax (Appeals) should be set aside in the interest of natural justice?

Judgment Outcome

Decided in favour of Assessee.

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