Omaxe Limited vs DCIT

Parties Involved

Facts Summary

This appeal by the assessee is directed against the order dated 24.03.2026 of the Ld. Commissioner of Income Tax (Appeals)-30, New Delhi [hereinafter referred to as the ‘Ld. CIT(A)] arising out of the assessment order dated 31.03.2022 passed under section 263/153A of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) by DCIT, Central Circle-29, New Delhi (hereinafter referred to as the ‘AO’) pertaining to Assessment Year (A.Y.) 2017-18. At the outset, Ld. AR submitted that the order of the Ld. CIT(A) has been passed exparte, as the assessee was not able to make requisite compliance before him. He has, therefore, requested that the impugned order may be set aside and the matter may be restored to the file of the CIT(A). On the other hand, Ld. DR has not objected to the said proposition.…

Legal Issues

• 1. Whether the order of the Ld. CIT(A) passed exparte should be set aside?

Judgment Outcome

Decided in favour of Assessee.

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