Rajesh Buildhomes Pvt. Ltd. vs. Assessing Officer, NFAC, Delhi

Parties Involved

Facts Summary

Rajesh Buildhomes Pvt. Ltd. filed an appeal against the order dated 21.02.2024 passed by the Commissioner of Income-Tax (Appeals)-NFAC, Delhi. The appeal arises from an assessment order dated 24.09.2021 passed by the NFAC, Delhi under section 147 read with section 144B of the Income-tax Act, 1961 for the Assessment Year 2014-15. The assessee sought adjournments from the CIT(A) for the compilation of details and documents, but the request was rejected, leading to an ex-parte order. The assessee argued that the request for adjournment was genuine and requested a remand to the file of CIT(A) for proper adjudication.…

Legal Issues

• 1. Whether the CIT(A) should have granted the adjournment request made by the assessee?

Judgment Outcome

Decided in favour of Assessee.

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