Sh. Mheshwar Singh vs. Income Tax Officer

Parties Involved

Facts Summary

The assessee, Sh. Mheshwar Singh, filed an appeal against the order passed by the Commissioner of Income Tax, National Faceless Appeal Centre (NFAC), Delhi, dated 08.11.2023, arising out of an Assessment Order dated 26.12.2019. The assessee raised several grounds of appeal, including errors in law and facts by the NFAC in sustaining the assessment and additions under various sections of the Income Tax Act, 1961. The assessee also argued that the NFAC erred in levying penalties and interest. Despite several notices, the assessee did not appear before the Tribunal, leading to an ex-parte order. The Tribunal decided to remand the matter to the file of the Commissioner of Income Tax (Appeals) for fresh adjudication.…

Legal Issues

• 1. Errors in law and facts by the NFAC in sustaining the assessment and additions.
• 2. Errors in levying penalties and interest by the NFAC.

Judgment Outcome

Decided in favour of Assessee.

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