Vakil Housing Development Corporation Pvt. Ltd. Vs Income Tax Officer, Ward-26(1), New Delhi

Parties Involved

Facts Summary

This appeal pertains to the Assessment Year 2018-19, filed against the order of the Commissioner of Income Tax (Appeals)/NFAC, Delhi dated 21.08.2023. The case was called twice, but no one appeared on behalf of the assessee, leading to ex-parte proceedings. The CIT(A)/NFAC had affirmed the Assessing Officer’s action regarding disallowances/additions. The Revenue was represented by Sh. Amit Katoch, Sr. DR, who argued in support of the CIT(A)’s findings. The Tribunal noted that the CIT(A) had proceeded ex-parte against the assessee and considered the possibility of communication gaps due to the faceless hearing system.…

Legal Issues

• 1. Whether the appeal should be dismissed due to the assessee's failure to file any explanation or evidence supporting its case.

Judgment Outcome

Decided in favour of Assessee.

Similar Judgements

• M/s Naveen Timber Pvt. Ltd. Vs DCIT

  Delhi Bench ‘E’, New Delhi benchAY 2016-17Allowed

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

• Subhash Chander Vs Income Tax Officer, Ward-4, Rohtak, Haryana

• Ved Pal Bhatia Vs. Income Tax Officer, Ward-62(1) and CIT(Appeals), Delhi/national Faceless Appeal Centre, Income Tax Department

  Delhi Bench benchAY 2017-18Allowed

• Saya Buildcon Consortium Pvt. Ltd. vs ACIT

  Delhi Bench ‘F’, New Delhi benchAY 2020-21Allowed

• DCIT, Central Circle-29, New Delhi vs. M/s. Ansh Industries Pvt. Ltd.

  Delhi Bench benchAY 2013-14Partly Allowed