Shri Sushant Abhimanyu vs. The Income Tax Officer

Parties Involved

Facts Summary

The assessee's appeal arose against the National Faceless Appeal Centre (NFAC) Delhi's order dated 30.03.2024, in proceedings under section 271(1)(c) of the Income Tax Act, 1961. The case was called twice, but the assessee did not appear. The Commissioner of Income Tax (Appeals) (CIT(A)) rejected the assessee's contentions due to continuous non-appearance and passed an ex-parte order. The assessee's appeal was heard before the Income Tax Appellate Tribunal (ITAT) in Pune, where it was noted that the CIT(A)'s order did not decide the assessee's substantive grounds on merits as required under section 250(6) of the Act.…

Legal Issues

• 1. Whether the CIT(A) order was valid and decided the assessee's substantive grounds on merits?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

Similar Judgements

• Mohamed Jazeel Parambath vs. The Income Tax Officer

  Cochin bench

• Shri Umed Singh vs. Jurisdictional Assessing Officer/The Income Tax Officer, Ward-14(1), Range Code-58, PUNE

  Pune bench

• Angel Distributors vs. The ACIT

  Cochin bench

• High Line India Kuries Pvt. Ltd. vs. The Deputy Commissioner of Income Tax

  Cochin bench

• Mascot Industries vs. The Deputy Commissioner of Income Tax, KANNUR

  Cochin bench

• Tooba Educational and Welfare Trust v/s CIT (Exemption), Pune

  Pune bench