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NFAC Can’t Summarily Dismiss Without Merits: ₹5.71 Crore Assessment Sent Back for Fresh Appeal
Case Law Details
- Case Name
- Harpreet Kaur Vs ITO (ITAT Dehradun)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2022-23
- Courts
- All ITAT, ITAT Dehradun
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Harpreet Kaur Vs ITO (ITAT Dehradun)
NFAC Can’t Summarily Dismiss Without Merits: ₹5.71 Crore Assessment Sent Back for Fresh Appeal
Dehradun ITAT set aside the ex-parte dismissal by NFAC-CIT(A) and remanded the matter for fresh adjudication on merits, holding that statutory appeal cannot be rejected without examining grounds raised.
The Assessee was subjected to assessment dated 25-03-2024, computing income at ₹5.71 crore. Appeal before CIT(A) was dismissed ex-parte due to non-appearance. Even before ITAT, no one appeared for the Assessee; however, Tribunal proceeded t...
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