Gurpreet Singh Rajput Vs ITO (ITAT Mumbai)
In the case of Gurpreet Singh Rajput vs. ITO, the Income Tax Appellate Tribunal (ITAT) Mumbai reviewed an appeal challenging the order dated 16-07-2024, issued by the Commissioner of Income Tax (Appeals) – National Faceless Appeal Centre (NFAC), Delhi. The appeal pertains to the Assessment Year 2017-18. The CIT(A) passed the order ex-parte, as the assessee failed to appear during the proceedings. Consequently, the CIT(A) did not examine the issues raised by the assessee on their merits. The assessee’s legal representative argued that the non-appearance was due to reasons beyond the assessee’s control and requested an opportunity to present the case properly.
After hearing the submissions and reviewing the case records, the ITAT found merit in the assessee’s plea. In the interest of natural justice, the Tribunal decided to provide another opportunity for the assessee to present the case before the CIT(A). As a result, ITAT set aside the ex-parte order and restored all the issues to the CIT(A) for reconsideration. The Tribunal also directed the assessee to fully cooperate for the expeditious disposal of the appeal. With this, the appeal was treated as allowed for statistical purposes. The decision was announced in open court on 04-03-2025.
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