Suryarajsinh Mahendrasinh Jadeja vs. The ITO, Ward -1(2)(2), Rajkot

Parties Involved

Facts Summary

The appeal pertains to the Assessment Year 2010-11 and is filed by the assessee against the order passed by the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi. The assessee contended that he could not represent his case before the Ld. CIT(A) as notices of hearing were not served on him, making the order an ex parte order. The assessee argued that he should be given another opportunity to plead his case before the Ld. CIT(A). The Revenue argued that the assessee's appeal should be dismissed due to non-compliance during the appellate proceedings.…

Legal Issues

• 1. Whether the ex parte order passed by the Ld. CIT(A) is valid?
• 2. Whether the assessee should be granted another opportunity to plead his case?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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