Anilbhai Kishorbhai Ranpara vs. Assistant Commissioner of Income Tax

Parties Involved

Facts Summary

The assessee, Anilbhai Kishorbhai Ranpara, did not file his return of income for the year under consideration as his total income was not exceeding the maximum amount which is not chargeable to tax. The assessee was selected for scrutiny based on information that he had deposited cash aggregating a sum of Rs. 25,05,500/- in his bank account during the period of demonetization. The Assessing Officer (AO) issued a notice to the assessee under section 142(1) of the Income Tax Act. The assessee was not aware of the notice, and the AO passed an ex-parte order under section 144(1)(b) of the Act dated 04.07.2019. The AO made an addition of Rs. 39,93,450/- under section 69A r.w.s. 115BBE of the Act on account of cash deposited in the bank accounts during the demonetization period. Being aggrieved by the order of the AO, the assessee filed an appeal before the Commissioner of Income Tax (Appeals) (CIT(A)). The AR of the assessee submitted that during the appellate proceeding, notices of hearing were served on the old accountant of the assessee and one notice to the counsel who served his office, but the assessee was not aware about the notices, therefore, assessee could not contest his case before CIT(A).…

Legal Issues

• 1. Whether the Ld. CIT(A) erred in passing an ex-parte appellate order under section 250 of the Income Tax Act, 1961?
• 2. Whether the Ld. AO and Ld. CIT(A) erred in making addition of Rs. 39,93,450/- under section 69A r.w.s. 115BBE of the Act?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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