Rakesh Pahwa vs. Addl./Joint/Dy./Asstt. CIT/ITO, Delhi
Case No: ITA No.5373/DEL/2024
Court: Income Tax Appellate Tribunal, Delhi Bench
Date: 3/5/2025
Parties Involved
appellantRakesh Pahwa
respondentAddl./Joint/Dy./Asstt. CIT/ITO, Delhi
Facts Summary
The assessee, Rakesh Pahwa, filed an appeal against the order of the Learned Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi, dated 25.09.2024 for the Assessment Year 2013-14. The Learned Commissioner of Income Tax (Appeals) dismissed the appeal, observing that the assessee did not pursue the appeal despite being granted several opportunities. The assessee's counsel argued that the first appellate authority did not decide the issue on merit and requested that t…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the assessee should be given another opportunity to be heard on the merits of the case.