Sumitra Devi Bihani vs. ITO, Ward-1(2), Siliguri

Parties Involved

Facts Summary

This is an appeal preferred by the assessee, Sumitra Devi Bihani, against the order of the NFAC, Delhi (hereinafter referred to as the 'Ld. CIT(A)') dated 26.10.2023 passed under section 250 of the Income Tax Act (hereinafter referred to as the 'Act') for the Assessment Year 2017-18. The Assessing Officer framed the assessment under section 144 by making an addition under section 69A of Rs. 84,74,102/- during the demonetization period. In the appellate proceedings, the Ld. CIT(A) dismissed the appeal of the assessee by passing an ex parte order on account of non-appearance on behalf of the assessee on different dates.…

Legal Issues

• 1. Whether the appeal of the assessee should be dismissed due to non-appearance?

Judgment Outcome

Decided in favour of Assessee.

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