PRIYAM SHARMA vs. NFAC, DELHI
Case No: ITA No. 2881/Del/2024
Court: INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘SMC’’ : NEW DELHI)
Date: 2/19/2025
Parties Involved
appellantPRIYAM SHARMA
respondentNFAC, DELHI
Facts Summary
This appeal has been filed by the Assessee, PRIYAM SHARMA, against the order dated 23.4.2024 passed by the NFAC, Delhi relating to assessment year 2013-14. The Assessing Officer (AO) passed the assessment order under section 147 read with section 144 and section 144B of the Act without giving proper opportunity to the assessee. The Commissioner of Income Tax (Appeals) [CIT(A)] affirmed the action of the AO. The appellant, represented by Sh. Mohit Chaudhary, CA, argued that the AO did not provide…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the AO passed the assessment order without giving proper opportunity to the assessee?