Subhash Chander Vs Income Tax Officer, Ward-4, Rohtak, Haryana
Case No: ITA No. 8221/Del/2025
Court: Income Tax Appellate Tribunal, Delhi Bench ‘SMC’, New Delhi
Date: 1/20/2026
Parties Involved
appellantSubhash Chander
respondentIncome Tax Officer, Ward-4, Rohtak, Haryana
Facts Summary
This appeal pertains to the Assessment Year 2012-13. The case was called twice, but no one appeared on behalf of the assessee, Subhash Chander. Consequently, the case was proceeded ex-parte. The Commissioner of Income Tax (Appeals)/NFAC had affirmed the Assessing Officer’s action making disallowances/additions. The learned CIT(A)/NFAC had conducted a detailed discussion ex-parte against the assessee. Subhash Chander did not file any explanation or evidence supporting his case.…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the ex-parte proceedings conducted by the CIT(A)/NFAC were appropriate?