Rajesh Chaudhary Vs. Deputy Commissioner of Income Tax
Parties Involved
Facts Summary
The assessee filed four appeals for AY 2020-21 to 2023-24 against ex-parte orders of the Commissioner of Income Tax (Appeals)-27. The CIT(A) confirmed additions made by the Assessing Officer in ex-parte proceedings. The assessee's earlier representative did not pursue the matter properly, leading the assessee to engage new counsel in March 2025. The CIT(A) issued a notice dated 14.05.2025 for a hearing on 19.05.2025, but passed the impugned order on 26.09.2025 without giving further opportunity despite a request for adjournment by the new counsel.…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the ex-parte orders of the CIT(A) should be set aside and the assessee should be granted an opportunity to make submissions.
Judgment Outcome
Decided in favour of Assessee.
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