Vijay Garg Vs. Income Tax Officer

Parties Involved

Facts Summary

The instant appeal was filed by the assessee, Vijay Garg, against the order dated 22.12.2023 passed by the National Faceless Appeal Centre (NFAC), Delhi, which arose out of the order dated 26.12.2019 passed under section 144 of the Act for Assessment Year 2017-18. None appeared on behalf of the assessee at the time of hearing despite notices being sent. It appears from the record that before both the lower authorities, the assessee did not appear despite notices being served. Thus, the order was passed by the Assessing Officer (AO) upon making an addition, which was further confirmed by the First Appellate Authority.…

Legal Issues

• 1. Whether the assessee should be given further opportunity to represent his case before the lower authorities.

Judgment Outcome

Decided in favour of Assessee.

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