Velayudhanparambil Kumran Rajeevan vs. The Income Tax Officer

Parties Involved

Facts Summary

The assessee's appeal for A.Y. 2017-18 arises against the National Faceless Appeal Centre, Delhi [CIT(A)]’s DIN & Order No. ITBA/ NFAC/S/250/2023-24/1060624782(1) dated 07.02.2024 in proceedings u/s. 250 of the Income Tax Act, 1961 (the Act). The CIT(A)/NFAC has passed an exparte order confirming the Assessing Officer’s action making section 68 addition of Rs. 10,00,000/- as unexplained cash credit without dealing with the relevant factual matrix as contemplated u/s. 250(6) of the Act requiring him to frame points of determination followed by a detailed discussion thereupon.…

Legal Issues

• 1. Whether the CIT(A)/NFAC passed an exparte order without dealing with the relevant factual matrix?

Judgment Outcome

Decided in favour of Assessee.

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