Saroj Sugandhi vs. Income-tax Officer, Bhopal

Parties Involved

Facts Summary

Saroj Sugandhi, the assessee, filed an appeal against the order passed by the Commissioner of Income-Tax (Appeals) on 08.02.2024, which in turn arose from an assessment order dated 30.12.2019. The assessee was aggrieved by the ex-parte decision of the CIT(A) due to the lack of opportunity to present submissions during the Covid period. The CIT(A) had fixed the first hearing on 20.01.2021, followed by subsequent hearings within a short span of time, making it difficult for the assessee to attend. The assessee requested a remand to the CIT(A) for a fair adjudication on merit.…

Legal Issues

• 1. Whether the CIT(A) should have decided the appeal ex-parte without giving the assessee an opportunity to present submissions?
• 2. Whether the matter should be remanded to the CIT(A) for proper adjudication?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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