S S R S MEM EDU Society Vs. Assistant Commissioner of Income-Tax

Parties Involved

Facts Summary

This appeal by the assessee is directed against an ex-parte order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [in short ‘the CIT(A)’] dated 04.03.2025, for AY 2018-19. The assessee could not appear before the CIT(A) as the notices were never communicated to the assessee. Non-appearance before the CIT(A) was not intentional as the assessee would not gain anything from non-appearance before the First Appellate Authority.…

Legal Issues

• 1. Ex-parte order of CIT(A) and non-communication of notices to the assessee.

Judgment Outcome

Decided in favour of Assessee.

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