Sahab Singh vs. The ITO, Ward-2, Kaithal

Parties Involved

Facts Summary

Sahab Singh, the assessee, filed an appeal against the order dated 10.01.2024 of the Commissioner of Income Tax, National Faceless Appeal Centre (NFAC), Delhi. The grounds of appeal included errors in the assessment order, violation of mandatory conditions of sections 147 to 151 of the Income Tax Act, 1961, and failure to appreciate documentary evidences. The assessee argued that the assessment order was passed ex-parte and without providing an opportunity to file a rejoinder. The Tribunal found that the assessment order was passed without affording due opportunity to the assessee and remanded the case back to the Assessing Officer for a fresh decision.…

Legal Issues

• 1. Errors in the assessment order
• 2. Violation of mandatory conditions
• 3. Failure to appreciate documentary evidences

Judgment Outcome

Decided in favour of Assessee.

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