Shri Nilesh Suresh Chaudhari vs. The Income Tax Officer

Parties Involved

Facts Summary

This assessee’s appeal, for assessment year 2017-18, arises against the Addl./JCIT(A), Indore, Indore’s Din and Order No.ITBA/APL/S/250/2024-25/1065627743(1), dated 13.06.2024, in proceedings u/s.143(3) of the Income Tax Act, 1961 (in short “the Act”). Case called twice. None appears at assessee’s behest. He is accordingly proceeded ex-parte. It emerges during the course of hearing that the CIT(A) has noted the assessee’s continuous non-appearance in the lower appellate proceedings before rejecting the assessee’s contentions vide impugned order under challenge. Shri Rajpurohit could hardly dispute the clinching fact that the CIT(A)’s order has nowhere decided the assessee’s substantive grounds on merits as contemplated u/sec.250(6) of the Act requiring it to give points for determination followed by a detailed adjudication thereof.…

Legal Issues

• 1. Whether the CIT(A)’s order has decided the assessee’s substantive grounds on merits?
• 2. Whether the assessee’s appeal should be restored to the Addl./JCIT(A), Indore, for afresh adjudication?

Judgment Outcome

Decided in favour of Assessee.

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