SHEENA RANA MARAK,BYRNIHAT vs. NATIONAL FACELESS ASSESSMENT CENTRE (NFAC), DELHI

ITA 45/GTY/2023Status: DisposedITAT Guwahati16 October 2023AY 2016-172 pages

AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the issue to the file of the CIT(A) for de-novo adjudication. The CIT(A) was directed to pass a speaking order after giving the assessee an adequate opportunity of being heard and dealing with the merits of the case.

What were the facts?

The assessee's appeal before the CIT(A) was decided ex-parte due to non-response to hearing notices. The assessee's counsel argued that the CIT(A) was not justified in passing an ex-parte order without a reasonable opportunity of hearing.

What were the issues?

Whether the CIT(A) was justified in passing an ex-parte order without providing a reasonable opportunity of hearing to the assessee.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “GUWAHATI” BENCH, GUWAHATI

Before: DR. MANISH BORAD, HON’BLE & SHRI SONJOY SARMA, HON’BLE

For Appellant: Shri Kishor Jain, FCA

Hearing: 11/10/2023Pronounced: 16/10/2023

O R D E R

PER DR. MANISH BORAD, ACCOUNTANT MEMBER :

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