Shri. Aithanahalli Hanumanthaiah Hanumanthe Gowda vs. ITO

Parties Involved

Facts Summary

The assessee, Shri. Aithanahalli Hanumanthaiah Hanumanthe Gowda, filed appeals against the orders of the National Faceless Appeal Centre (NFAC) dated 21.08.2024, passed under section 250 of the Income Tax Act, 1961. The appeals were directed against the Assessment Order for the Assessment Year 2018-19. The assessee claimed that the appeals were decided ex-parte as they did not receive the hearing notices and became aware of the Assessment Order only after penalty proceedings were initiated. The assessee filed an adjournment application on 06.08.2024 seeking time till 20.08.2024 for filing written submissions, but the CIT(A) passed the impugned Orders on 21.08.2024. The assessee could not upload the submissions as the option for uploading was blocked after 05.08.2024.…

Legal Issues

• 1. Whether the appeals were decided ex-parte?
• 2. Whether the assessee should be provided with one more opportunity to represent his case?

Judgment Outcome

Decided in favour of Partly Assessee / Partly Revenue.

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