Sikkandar Mohamed Sultan v. Income Tax Officer

Parties Involved

Facts Summary

The assessee, Sikkandar Mohamed Sultan, filed an appeal against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, for the assessment year 2013-14. The assessee filed a petition for condonation of delay in filing the appeal, which was granted. The assessee argued that the order passed by the Commissioner of Income Tax (Appeals) was not represented by the assessee and requested for one more opportunity before the Commissioner of Income Tax (Appeals). The Commissioner of Income Tax (Appeals) confirmed the addition of Rs.30,00,000/- as per the Assessing Officer’s order by dismissing the assessee's appeal for non-responding to the notices issued. The assessee requested for one more opportunity before the Commissioner of Income Tax (Appeals) in the interest of natural justice.…

Legal Issues

• 1. Whether the assessee is entitled to an opportunity to be heard before the Commissioner of Income Tax (Appeals)?
• 2. Whether the order of the Commissioner of Income Tax (Appeals) is confirmed?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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