Royal Medical Trust vs. The Income Tax Officer

Parties Involved

Facts Summary

The assessee's appeal for the Assessment Year 2009-10 was against the National Faceless Appeal Centre, Delhi's order confirming the Assessing Officer's action under section 69B of the Income Tax Act, 1961. The CIT(A)/NFAC passed an exparte order without dealing with the relevant factual matrix as required under section 250(6) of the Act. The bench deemed it appropriate to restore the assessee's appeal back to the CIT(A) for afresh verification and adjudication, with the assessee's responsibility to plead and prove all relevant facts within three effective opportunities of hearing.…

Legal Issues

• 1. Whether the CIT(A)/NFAC passed an exparte order without dealing with the relevant factual matrix?

Judgment Outcome

Decided in favour of Assessee.

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