Rajeev Nain Mishra Vs. ITO, Ward 3(1), Gangtok

Parties Involved

Facts Summary

This is an appeal preferred by the assessee, Rajeev Nain Mishra, against the order of the National Faceless Appeal Centre, Delhi (Ld. CIT(A)) dated 26.06.2025 for the Assessment Year 2013-14. The counsel for the assessee submitted that the order passed by the Ld. CIT(A) under Section 250 of the Act was without providing sufficient opportunity to the assessee, thus violating natural justice. The Departmental Representative did not object to the prayer made by the assessee. The Tribunal found that the appeal was decided ex-parte by the lower authorities, as none of the parties presented before the Ld. CIT(A), who passed an ex-parte order without deciding the issues on merit.…

Legal Issues

• 1. Whether the order passed by the Ld. CIT(A) was in violation of natural justice?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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