Triumph Realty Pvt. Ltd. vs. ITO

Parties Involved

Facts Summary

The present appeal is filed by the Assessee against the order of Ld. Commissioner of Income Tax (Appeals/ National Faceless Appeal Centre (‘Ld. CIT(A)/NFAC’ for short), New Delhi dated 20/01/2025 for the Assessment Year 2018-19. An assessment order came to be passed on 29/09/2021 u/s 144 r.w. Section 144B of the Income Tax Act, 1961 ('Act' for short) by making certain additions. The Assessee preferred an Appeal before the Ld. CIT(A) which has been dismissed on 20/01/2025 vide order impugned. As against the order of the Ld. CIT(A) dated 20/01/2025, Assessee preferred the present Appeal. The Assessee has also filed Application for admission of Additional Evidence under Rule 29 of Income Tax (Appellate Tribunal) Rules 1963 and sought for Admission of Additional Evidence. Further the Ld. Counsel for the Assessee submitted that both the order of the A.O. as well as Ld. CIT(A) are ex-parte and the Ld. CIT(A) has not decided on the grounds of the Appeal of the Assessee and the order impugned came to be passed in violation of principals of natural justice. Thus, sought for allowing the Appeal. Per contra, the Ld. Department's Representative submitted that the Assessee is a chronic defaulter who has not appeared before the Lower Authorities, therefore, both the A.O. as well as the Ld. CIT(A) have passed the respective orders in accordance with law which requires no interference, thus by relying on the orders of the Lower Authorities sought for dismissal of the Appeal.…

Legal Issues

• 1. Ex-parte nature of orders passed by A.O. and Ld. CIT(A)

Judgment Outcome

Decided in favour of Assessee.

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