Mr. Sarnath Mukherjee Vs. Income Tax Officer, Ward-52(4), New Delhi

Parties Involved

Facts Summary

This appeal pertains to the assessment year 2009-10 and arises against the order of the Commissioner of Income Tax (Appeals)/Addl./JCIT(A)-2, Pune dated 24.10.2025. The case involves proceedings under section 143(3) of the Income-tax Act, 1961. During the hearing, it was noted that the learned CIT(A)/NFAC had proceeded ex-parte against the assessee, thereby affirming the Assessing Officer’s action of making disallowances/additions. The Revenue argued in support of the CIT(A)’s findings, stating that the assessee had not filed any explanation or evidence to support his case.…

Legal Issues

• 1. Whether the ex-parte proceedings by the CIT(A) against the assessee were justified?

Judgment Outcome

Decided in favour of Assessee.

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