ZEBA URFI VS. ITO, WARD 27(4)
Case No: ITA No. 4432/Del/2024
Court: INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘SMC’’ : NEW DELHI)
Date: 2/17/2025
Parties Involved
appellantZEBA URFI
respondentITO, WARD 27(4)
Facts Summary
This appeal has been filed by the Assessee, ZEBA URFI, against the order dated 28.12.2022 passed by the NFAC, Delhi for the assessment year 2014-15. The Learned Authorized Representative (Ld. AR) for the assessee submitted that the Learned Commissioner of Income Tax (Appeals) (Ld. CIT(A)) has erred both on facts and in law by passing the order ex parte without providing the reasonable opportunity of being heard to the assessee, which is a clear violation of the principle of natural justice. Addi…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the Ld. CIT(A) erred in passing the order ex parte without providing the assessee a reasonable opportunity of being heard.
- 2. Whether the Ld. CIT(A) adequately discussed the issues on merits.
Precedents Relied Upon
1 precedent cited in this judgement.