Rajendra Vishwambhar Shete Vs ACIT

Parties Involved

Facts Summary

Rajendra Vishwambhar Shete, the assessee, filed an appeal against the assessment order passed by the Asstt. Commissioner of Income Tax Circle-2, Kolhapur for the assessment year 2017-18. The assessee's appeal was dismissed ex-parte by the National Faceless Appeal Centre due to his failure to appear for hearings. The assessee later provided an explanation for the delay, which was accepted by the tribunal. The tribunal found that the assessee was deprived of a reasonable opportunity to produce relevant documents, leading to an irregular adjudication. Consequently, the tribunal set aside the order and remitted the matter back to the National Faceless Appeal Centre for fresh adjudication.…

Legal Issues

• 1. Whether the assessee was given a reasonable opportunity to produce relevant documents?
• 2. Whether the ex-parte dismissal of the appeal was justified?

Judgment Outcome

Decided in favour of Assessee.

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