Raj Technocom Private Limited vs. Income Tax Officer, Ward 4(1), Aaykar Bhavan

Parties Involved

Facts Summary

Raj Technocom Private Limited, the appellant, filed an appeal against the order of the National Faceless Appeal Centre, Delhi, dated 07.05.2024, which arose from the assessment order under Section 147 of the Income-tax Act, 1961, dated 26.05.2023. The appellant contended that the impugned order was dismissed without considering their contention and without adjudicating on the merits of the case. The learned Authorized Representative of the assessee requested the Tribunal to set aside the impugned order and direct the CIT (A) to re-examine the issue afresh, providing the appellant a proper opportunity to present their case. The Departmental Representative did not object to the appellant's prayer.…

Legal Issues

• 1. Whether the impugned order passed by NFAC was dismissed without adjudicating on the merits of the case?

Judgment Outcome

Decided in favour of Assessee.

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