Ved Pal Bhatia Vs. Income Tax Officer, Ward-62(1) and CIT(Appeals), Delhi/national Faceless Appeal Centre, Income Tax Department
Parties Involved
Facts Summary
This appeal pertains to the assessment year 2017-18, against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s DIN & Order No : ITBA/NFAC/S/250/2023-24/1082551145(1), dated 12.11.2023 involving proceedings under section 147 r.w.s. 144 of the Income-tax Act, 1961. The case was called twice, but none appeared on behalf of the assessee, leading to ex-parte proceedings. The CIT(A)/NFAC had affirmed the Assessing Officer’s action making disallowances/additions. The learned CIT(A)/NFAC’s detailed discussion proceeded ex-parte against the assessee.…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the appeal should be dismissed due to the assessee's failure to file any explanation or evidence supporting their case.
Judgment Outcome
Decided in favour of Assessee.
Precedents Relied Upon
2 precedents cited in this judgement.
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