Sandeep Garg Vs Income Tax Officer, Ward-35(5), Civic Centre, Delhi

Parties Involved

Facts Summary

This appeal has been preferred by the assessee, Sandeep Garg, against the order dated 12.09.2025 of the National Faceless Appeal Centre (NFAC), Delhi pertaining to Assessment Year 2022-23. The order arose out of an Assessment order dated 24.03.2024 passed under Section 143(3) read with Section 144B of the Income-tax Act, 1961. The assessee could not appear despite several notices, resulting in an ex parte order. The Tribunal heard the counsels for both parties and considered the facts and circumstances of the case.…

Legal Issues

• 1. Whether the ex parte order passed by the Ld. CIT(A) should be set aside and the matter should be remitted for re-adjudication?

Judgment Outcome

Decided in favour of Assessee.

Similar Judgements

• Shri Amit Sharma Vs National Faceless Assessment Centre

  Delhi Bench benchAY 2017-18Allowed

• ITA No. 5734/Del/2025

  Delhi Bench benchAY 2017-18Allowed

• Maheshkumar Laljidas Patel vs. The Income Tax Officer

  Ahmedabad bench

• Mann Properties and Developers Pvt. Ltd. Vs DCIT

  Delhi Bench benchAY 2013-14 to 2017-18Allowed

• Abhishek Jain vs. Commissioner of Income Tax

  Delhi Bench benchAY 2017-18, 2018-19Partly Allowed

• Rama Pashu Aahar Pvt. Ltd. Vs Deputy Commissioner of Income Tax

  Delhi Bench benchAY 2013-14Allowed