Shri Samiulla Vs. The Income Tax Officer

Parties Involved

Facts Summary

The present appeal arises from the order of the ld. CIT(Appeals), National Faceless Appeal Centre, Delhi (NFAC) dated 18.10.2024, relating to the assessment year 2018-19. The assessee, Shri Samiulla, did not file any return of income originally. The case was reopened under section 147 of the Act due to huge credits in the assessee's bank accounts. The Assessing Officer (AO) issued multiple notices to the assessee, but the assessee failed to comply. Consequently, the AO framed the assessment under section 144 of the Act. The ld. CIT(Appeals) issued only three notices of hearing and affirmed the AO's order. The assessee's counsel argued that the ld. CIT(Appeals) did not grant a proper opportunity of hearing.…

Legal Issues

• 1. Whether the ld. CIT(Appeals) granted proper and full opportunity of hearing to the assessee.

Judgment Outcome

Decided in favour of Assessee.

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