Vijay Laxmi Verma, Bhilai vs. Income Tax Officer-1(1), Bhilai

Parties Involved

Facts Summary

Vijay Laxmi Verma, the appellant, filed an appeal against the order passed by the Commissioner of Income-Tax (Appeals), National Faceless Appeal Center (NFAC), Delhi, dated 15.04.2024. The order in question arose from an order passed by the Assessing Officer under Section 144 read with Section 147 of the Income-tax Act, 1961 for the assessment year 2011-12, dated 23.12.2018. The appellant challenged the order on several grounds, primarily arguing that the Assessing Officer did not have valid jurisdiction to initiate proceedings under Section 147 as the notice under Section 148 was not issued to her. The appellant also argued that the Commissioner of Income-Tax (Appeals) did not provide her with a valid opportunity to be heard as the notices were sent to an incorrect email address. The appellant requested the Tribunal to restore the appeal to the file of the Commissioner of Income-Tax (Appeals) for fresh adjudication.…

Legal Issues

• 1. Whether the Assessing Officer had valid jurisdiction to initiate proceedings under Section 147?
• 2. Whether the Commissioner of Income-Tax (Appeals) provided the appellant with a valid opportunity to be heard?

Judgment Outcome

Decided in favour of Assessee.

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