Sudeshna Pradhan vs. ACIT, Circle-27(1), Haldia

Parties Involved

Facts Summary

Sudeshna Pradhan, the appellant, filed an appeal against an order passed by the Commissioner of Income-tax (Appeals)-NFAC, Delhi under section 250 of the Income Tax Act, 1961. The appeal pertains to the Assessment Year 2017-18. Despite multiple notices, the appellant did not appear before the Tribunal or the Commissioner of Income-tax (Appeals)-NFAC, Delhi, leading to ex-parte orders. The Department representative submitted that the appellant is a habitual defaulter and did not comply with the notices issued during the assessment and appellate proceedings. The Tribunal, after hearing the submissions and perusing the material available on record, decided to set aside the ex-parte order and remand the matter back to the Commissioner of Income-tax (Appeals)-NFAC, Delhi for re-examination of the issues after providing a reasonable opportunity to the appellant to be heard.…

Legal Issues

• 1. Whether the ex-parte order passed by the Commissioner of Income-tax (Appeals)-NFAC, Delhi should be set aside?

Judgment Outcome

Decided in favour of Assessee.

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