Sushmita Mazumdar Vs. Income Tax Officer, Ward-69(2), New Delhi

Parties Involved

Facts Summary

This appeal pertains to the assessment year 2012-13. The assessee, Sushmita Mazumdar, did not appear during the hearing, leading to the case being proceeded ex-parte. The Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (CIT(A)/NFAC) had previously affirmed the Assessing Officer’s action making the corresponding disallowance/addition. The Revenue argued that the assessee had not filed any explanation or evidence supporting her case. The Tribunal considered the possibility of communication gaps between the taxpayer, auditor, and counsel.…

Legal Issues

• 1. Whether the ex-parte proceedings by the CIT(A)/NFAC should be set aside and the case should be restored for afresh adjudication.

Judgment Outcome

Decided in favour of Assessee.

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