Santosh Village Rattan Dera, Kurukshetra Versus The ITO, Ward – 3, Kurukshetra

Parties Involved

Facts Summary

The present appeal has been filed by the assessee against the order passed by the Commissioner of Income Tax (Appeals), NFAC, Delhi dated 01.01.2024 pertaining to 2012-13 assessment year. The assessee has contested the action of the Assessing Officer in passing the order under Section 147 r.w.s. 144 and also the action of the Commissioner of Income Tax (Appeals) in confirming the action of the Assessing Officer while passing the order under Section 250 of the Income Tax Act, 1961 without affording reasonable opportunity of being heard to the assessee. The Counsel for the assessee submitted that the order of the Assessing Officer confirmed by the Commissioner of Income Tax (Appeals) is an ex-parte order as the Assessing Officer rejected the application of the assessee without giving any opportunity of hearing to the assessee to present its case.…

Legal Issues

• 1. Whether the order of the Assessing Officer is an ex-parte order?
• 2. Whether the assessee deserves to be given an appropriate opportunity to present her case?

Judgment Outcome

Decided in favour of Assessee.

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