Suman Saini, Naraingarh vs. The ITO, Ward 4, Ambala

Parties Involved

Facts Summary

The assessee, Suman Saini, filed an appeal against the order dated 21.11.2023 passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi. The appeal was dismissed in limine because the assessee did not receive any communication from the office of the Commissioner of Income Tax (Appeals). The Counsel for the assessee submitted that the order passed by the Commissioner of Income Tax (Appeals) is in contravention of the provisions of section 250(6) of the Income Tax Act, 1961, which mandates that the appeal shall be disposed off by the Commissioner of Income Tax (Appeals) in writing and the Commissioner of Income Tax (Appeals) shall state the points for determination, the decision thereon and also the reason for the decision. The Counsel also submitted that the ex-parte order decision of the Commissioner of Income Tax (Appeals) is a substantial miscarriage of justice and in violation of the principles of natural justice and fair play. The Counsel submitted that it would be in the interest of justice and fair play, if the appeal is restored to the file of the Assessing Officer, as before the Assessing Officer also, the order was passed ex-parte when the notice issued by the Assessing Officer could not be served on the Assessee.…

Legal Issues

• 1. Whether the ex-parte order passed by the Commissioner of Income Tax (Appeals) is in contravention of the provisions of section 250(6) of the Income Tax Act, 1961?
• 2. Whether the ex-parte order decision of the Commissioner of Income Tax (Appeals) is a substantial miscarriage of justice and in violation of the principles of natural justice and fair play?

Judgment Outcome

Decided in favour of Assessee.

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