Raj Rani vs. Income Tax Officer, Ward (5)

Parties Involved

Facts Summary

The assessee, Raj Rani, filed an appeal against an ex-parte order passed by the Commissioner of Income Tax (Appeals) for the assessment year 2012-13. The assessee claimed that the notices issued by the Assessing Officer were never served on them, and thus, they could not participate in the assessment proceedings. The assessee submitted a reply to the notice issued by the CIT(A) after the due date, which was not considered. The assessee prayed for restoring the appeal to the Assessing Officer for a fresh assessment. The respondent defended the order, stating that the assessee was non-cooperative and did not comply with the notices despite repeated opportunities.…

Legal Issues

• 1. Whether the notices issued by the Assessing Officer were served on the assessee?
• 2. Whether the assessee's reply submitted after the due date should be considered?

Judgment Outcome

Decided in favour of Assessee.

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