Ajay Kumar Agarwal vs. Income-tax Officer, Ward 4(3)(4), Hathras

Parties Involved

Facts Summary

The assessee, Ajay Kumar Agarwal, did not file a return of income for the assessment year 2018-19. The Department had information that the assessee received credit entries of Rs.1,48,01,612/- including a cash deposit of Rs.1,00,000/- in his bank account with State Bank of India, Hathras. Additionally, the assessee had withdrawn a huge cash amount of Rs.2,13,70,000/- from his bank account with HDFC Bank, which remained unexplained. Statutory notices were issued and served upon the assessee, which remained un-responded. The Assessing Officer carried out a best judgment assessment under section 144 of the Act and assessed the total income of Rs.3,16,72,471/-. The assessee preferred an appeal before the Commissioner of Income-tax (Appeals), who dismissed the assessee's first appeal upon rejection of the assessee's delay condonation prayer.…

Legal Issues

• 1. Whether the delay of 187 days in filing the first appeal before the Commissioner of Income-tax (Appeals) can be condoned?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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