Vinayak Mahadev Tawhare Vs. Assessment Unit, Income Tax Department (NFAC)/ ITO, Ward -41(2)(5)

Parties Involved

Facts Summary

The assessee, Vinayak Mahadev Tawhare, filed appeals against the orders passed by the Commissioner of Income Tax (Appeals) / National Faceless Appeal Centre (NFAC), Delhi, dated 03.10.2025 for the Assessment Years 2018-19 & 2019-20. The grounds of appeal in both cases are identical, involving the issue of bogus purchases. The assessee did not raise the legal issues before the ld. CIT(A), hence no findings were made on those issues. The assessee challenged the validity of the assessment and the Appellate order on the grounds of violation of the principle of natural justice and incorrect email ID for statutory notices. During the hearing on 13.01.2026, the assessee was not represented, whereas the Department was represented by ld. CIT-DR.…

Legal Issues

• 1. Violation of the principle of natural justice by not providing reasonable opportunity of being heard to the assessee.
• 2. Statutory notices were issued to the assessee on a wrong email ID.

Judgment Outcome

Decided in favour of Assessee.

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