Aditya Garden

Parties Involved

Facts Summary

The assessee, Aditya Garden, a firm, filed its return of income for the assessment year 2021-22 on 08.12.2021 declaring total income of Rs.7,770/- and net agricultural income of Rs.27,66,250/- which was claimed as exempt. The case was selected under CASS for scrutiny to examine the issue of ‘Large Agricultural Income’ as the assessee had not filed returns for the last two years. Notices under sections 143(2), 142(1), and 133(6) of the Income Tax Act, 1961 were issued to the assessee, but no satisfactory reply was received. Consequently, the Assessing Officer framed the assessment by computing income under section 143(1)(a) of Rs.7,770/- and making additions of Rs.32,32,940/- and Rs.47,359/-, assessing the total income at Rs.32,88,069/-. The assessee appealed to the Commissioner of Income Tax (Appeals), who dismissed the appeal ex-parte on 21st August, 2024. The assessee then appealed to the ITAT.…

Legal Issues

• 1. Whether the delay in filing the appeal should be condoned?
• 2. Whether the ex-parte order passed by the CIT(Appeals) should be set aside?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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