Mitulkumar Mansukhbhai Lal Vs. The ITO, Ward -1(2)(2), Rajkot

Parties Involved

Facts Summary

The appeal was filed by the assessee, Mitulkumar Mansukhbhai Lal, against the order passed by the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, dated 26.12.2023. The order arose from an assessment order passed by the Assessing Officer under section 143(3) of the Income Tax Act, 1961, dated 28.12.2019. The assessee contended that he could not represent his case before the Learned Commissioner of Income Tax (Appeals) as the order was an ex parte order due to non-service of notices. The assessee requested another opportunity to plead his case before the Learned Commissioner of Income Tax (Appeals).…

Legal Issues

• 1. Whether the order passed by the Learned Commissioner of Income Tax (Appeals) is an ex parte order?
• 2. Whether the assessee should be granted another opportunity to plead his case?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

Similar Judgements

• Suryarajsinh Mahendrasinh Jadeja vs. The ITO, Ward -1(2)(2), Rajkot

  Rajkot bench

• Shaheen Service Station v. ITO

  Amritsar bench

• Crystal Vincom Private Limited

  Kolkata Bench benchAY 2012-2013Partly Allowed

• Maheshkumar Laljidas Patel vs. The Income Tax Officer

  Ahmedabad bench

• Shri Rajesh Dineshbhai Solanki vs. The Income Tax Officer

  Rajkot bench

• Sumit Kumar vs. ITO, Ward-3(2), Darbhanga

  Patna bench