S D Enterprises vs. Commissioner of Income Tax

Parties Involved

Facts Summary

This appeal by the assessee, S D Enterprises, is directed against an ex-parte order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi (CIT(A)) dated 12.03.2024, for assessment year 2017-18. The CIT(A) had issued three notices to the assessee, but no response was received. Consequently, the CIT(A) dismissed the appeal of the assessee in ex-parte proceedings based on the material available on record.…

Legal Issues

• 1. Whether the ex-parte order passed by the CIT(A) should be set aside and the appeal restored for denovo adjudication?

Judgment Outcome

Decided in favour of Assessee.

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