Pitabass Chhotray vs ITO, Rourkela

Parties Involved

Facts Summary

This is an appeal filed by the assessee against the order dated 15.07.2024, passed by the CIT(A), National Faceless Appeal Centre (NFAC), Delhi in DIN & Order No.ITBA/NFAC/S/250/2024-25/1066722123(1) for the assessment year 2014-2015. The assessee submitted that the ld CIT(A) passed the order ex-parte without hearing the assessee. The ld AR submitted that if one more opportunity is given the assessee would be in a position to cooperate with ld CIT(A) for disposal of the appeal. The ld Sr. DR submitted that enough opportunities had been granted by the ld CIT(A) but the assessee is non-cooperative. The bench considered the rival submissions and found that the assessee has not furnished any documentary evidence to substantiate his claim for the year under consideration.…

Legal Issues

• 1. Whether the assessee should be granted one more opportunity to substantiate his case?

Judgment Outcome

Decided in favour of Assessee.

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