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Sonu Khan Vs. ITO, Ward-4(3), Gurugram

Case No: ITA No. 4303/Del/2024
Court: INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH
Date: 2/11/2025

Parties Involved

appellantSonu Khan
respondentITO, Ward-4(3), Gurugram

Facts Summary

The appeal in ITA No.4303/Del/2024 for AY 2012-13 arises out of the order of the National Faceless Appeal Centre (NFAC), Delhi dated 07.06.2024 against the order of assessment passed u/s 14(3) r.w.s. 147 of the Income-tax Act, 1961 dated 20.12.2019 by ITO, Ward-4(3), Gurgaon. The assessee filed an appeal before the NFAC on 14.2.2020. The notice of hearing was sent by the NFAC to a different email ID than the one provided by the assessee, leading to non-compliance from the assessee's side.

Decision in favour of

Assessee

Legal Issues

  • 1. Whether the ld NFAC had violated the principles of natural justice in the facts and circumstances of the instant case.

Judgment Outcome

Decided in favour of Assessee.

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Version 2.0.1Last updated: October 2025
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