Purnia Traders Vs. Commissioner of Income Tax (Appeals), Purnea

Parties Involved

Facts Summary

The case involves two appeals filed by Purnia Traders against the order of the NFAC, Delhi dated 13.05.2026, which confirmed the Assessment Order and the order of penalty for the Assessment Year 2015-16. The Assessment Orders were passed on 16.01.2024, and a penalty proceeding was initiated, resulting in an order of penalty on 03.06.2024. The Ld. CIT(A) dismissed the appeals filed by the Assessee, leading to the current appeals. The Ld. Department's Representative argued that the Assessee did not participate in the first appellate proceedings, and the orders passed were correct. The Tribunal, however, found that the orders were passed ex-parte and not all Grounds of Appeal were decided on merits. Therefore, the Tribunal set aside the orders and remanded the matter to the CIT(A) to decide the first Appeal afresh, providing an opportunity to the Assessee to be heard.…

Legal Issues

• 1. Whether the orders passed by the Ld. CIT(A) were correct?

Judgment Outcome

Decided in favour of Assessee.

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