Syed Salman Ali Vs. Income Tax Officer, Noida
Case No: ITA No.5917/Del/2025
Court: Income Tax Appellate Tribunal, Delhi Benches
Date: 1/28/2026
Parties Involved
appellantSyed Salman Ali
respondentIncome Tax Officer, Noida
Facts Summary
The instant appeal was filed by the assessee, Syed Salman Ali, against the order dated 18.07.2025 of the Ld. Commissioner of Income-tax (Appeals), NFAC, Delhi, arising out of the assessment order dated 27.03.2022 passed by the National e-Assessment Centre, Delhi under Section 147 r.w.s. 144B of the Income Tax Act, 1961 for Assessment Year 2017-18. The assessee was never represented before the lower authorities despite notices being sent. The assessment was finalized with an addition of Rs.1,05,3…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the appeal should be allowed despite the assessee's failure to be represented before the authorities?