Tarsem Lal Sharma Vs. The ITO, Ward Una H.P.

Parties Involved

Facts Summary

The appeal was filed by the Assessee against the order dated 20.02.2024 of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi. The Assessee argued that the order was passed ex-parte as some notices were sent only on the I.T. Portal which could not be seen by the Assessee. The Assessee's counsel submitted that the CIT(A) did not adjudicate the matter on merits and requested to send the case back to the CIT(A) for re-adjudication. The DR had no objection to the Assessee's request.…

Legal Issues

• 1. Whether the order of the CIT(A) is against law and facts of the case on the file.
• 2. Whether the CIT(A) gravely erred in passing the appellate order without giving a proper opportunity of being heard.
• 3. Whether the CIT(A) gravely erred in sustaining the addition of Rs. 1,08,46,090/-, which deserves to be deleted as the assessee could not appear due to reasonable cause and had requested for adjournment which was not considered by Ld. CIT(A).

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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