Pramod Kumar Vs. Income Tax Officer, Ward-1

Parties Involved

Facts Summary

The assessee, Pramod Kumar, filed an appeal for the assessment year 2013-14 against the order of the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [CIT(A)/NFAC], Delhi. The CIT(A)/NFAC had affirmed the Assessing Officer’s action of making disallowances/additions in an ex-parte proceeding. The assessee was represented by Shri V. Raj Kumar, Adv., while the Department was represented by Sh. Manoj Kumar, Sr. DR. The hearing took place on 22nd January 2026, and the order was pronounced on the same day.…

Legal Issues

• 1. Whether the CIT(A)/NFAC’s ex-parte proceeding against the assessee was valid.

Judgment Outcome

Decided in favour of Assessee.

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