Rajbir Singh vs. ITO, Ward-3

Parties Involved

Facts Summary

The appeal by assessee Rajbir Singh for Assessment Year 2012-13 arises out of an order of the learned Commissioner of Income Tax (Appeals), NFAC [CIT(A)] dated 21.10.2024. The assessment order assessed capital gains of Rs.36,74,179/- for want of any representation from the assessee. The Ld. CIT(A) confirmed the assessment against which the assessee is in further appeal before the tribunal. The registry noted a delay of 323 days, and the condonation of which has been sought by the appellant's representative along with a prayer to remand back the matter which has been opposed by the respondent's representative. The appellant's representative stated that the assessee is in a position to substantiate his case with supporting evidences.…

Legal Issues

• 1. Whether the appeal should be admitted and the assessment restored back to the Assessing Officer for de novo assessment?

Judgment Outcome

Decided in favour of Assessee.

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