KAVERY BUILDWELL PRIVATE LIMITED,DELHI vs. INCOME TAX OFFICER, DELHI

This appeal by the assessee is preferred against the order of the NFAC, Delhi dated 21.03.2025 pertaining to A.Y. 2012-13. contended before us that the Assessing Officer passed an ex parte order u/s 144/147 of the Income-tax Act, 1961 [the Act, for short]. Neither the Assessing Officer nor the ld. CIT(A) have addressed the additional ground filed by the assessee. It is the say of the ld AR that the application for adjournment filed by the assessee have not been considered by the NFAC/ld. CIT(A). The ld. counsel for the assessee stated that the ld. CIT(A) passed the ex-parte order without providing reasonable and sufficient opportunity of being heard to the assessee. It is the say of the ld. counsel for the assessee that the principles of natural justice were violated as the ld. CIT(A) passed ex-parte order without granting proper opportunity of being heard to the assessee.

Per contra, the ld. DR submitted that the ld. CIT(A) was right in deciding the appeal against the assessee as the assessee has not filed any reply to the notices issued.

In rejoinder, the ld. counsel for the assessee submitted that the concerned person who was looking after the tax matters of the assessee was suffering from paralytic attack and hence he was unable to file any response before the Assessing Officer.