Shri Rajesh Dineshbhai Solanki vs. The Income Tax Officer
Parties Involved
Facts Summary
The appeal filed by the assessee pertains to the assessment year 2016-17 and is directed against the order under section 250 of the Income-tax Act, 1961 passed by the National Faceless Appeal Centre (NAC) Delhi/Commissioner of Income-tax (Appeals), dated 22.07.2025. The assessee contended that he could not represent his case before the Commissioner of Income-tax (Appeals) and the order being an ex-parte order, stood vitiated on account of violation of the principle of natural justice. The assessee sought to submit additional documents and evidences before the assessing officer and requested another opportunity to contest the appeal. The Department's representative did not object to the matter being restored back to the file of the assessing officer.…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the ex-parte order passed by the Commissioner of Income-tax (Appeals) violated the principle of natural justice?
Judgment Outcome
Decided in favour of Assessee.
Precedents Relied Upon
1 precedent cited in this judgement.
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