Vinod Kathuria vs. ITO, Ward 14 (2)

Parties Involved

Facts Summary

The assessee, Vinod Kathuria, filed an appeal against the order of the Learned Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi dated 25.03.2024 for the Assessment Year 2012-13. The Learned Advocate for the assessee pointed out that the appellate order mistakenly included facts from another appeal. The Assessing Officer had noted that the assessee failed to file submissions or provide reasons for non-appearance and non-compliance with statutory notices, despite repeated opportunities. The Learned Advocate for the assessee requested that the matter be restored to the Assessing Officer to be decided afresh, allowing the assessee to furnish necessary details and documents.…

Legal Issues

• 1. Whether the appellate order should be set aside due to the inclusion of facts from another appeal.
• 2. Whether the assessee should be given another opportunity to be heard and submit necessary documents.

Judgment Outcome

Decided in favour of Assessee.

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