Shri Umed Singh vs. Jurisdictional Assessing Officer/The Income Tax Officer, Ward-14(1), Range Code-58, PUNE

Parties Involved

Facts Summary

This assessee's appeal for the assessment year 2021-2022 arises against the National Faceless Appeal Centre (NFAC) Delhi's order dated 20.03.2024, in proceedings under section 143(1) of the Income Tax Act, 1961. The Commissioner of Income Tax (Appeals) (CIT(A)) rejected the assessee's contentions due to continuous non-appearance in the lower appellate proceedings, issuing an ex-parte order. The assessee's appeal was heard, and the case file was perused.…

Legal Issues

• 1. Whether the CIT(A) order correctly decided the assessee's substantive grounds on merits?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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