Appasaheb Limbaji Sukase Vs. Income Tax Officer

Parties Involved

Facts Summary

The assessee, Appasaheb Limbaji Sukase, had not filed a return of income for the year under consideration. The assessee made cash deposits and received commission and brokerage, which were not disclosed in the return. The case was reopened under section 147 of the Income Tax Act, 1961, and the assessee filed a return in response to a notice under section 148. The Assessing Officer completed the assessment under section 147, assessing total income at Rs.20,32,601/- by making additions of Rs.15,61,290/- and Rs.3,55,111/-. The assessee appealed against the assessment order, which was confirmed by the Commissioner of Income Tax (Appeals). The assessee further appealed to the Income Tax Appellate Tribunal.…

Legal Issues

• 1. Whether the Commissioner of Income Tax (Appeals) had the power to dismiss the appeal for non-prosecution by the assessee?
• 2. Whether the order of the Commissioner of Income Tax (Appeals) is set aside for de-novo adjudication?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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