Ashish Bhalwar vs. Income Tax Officer, Ward 1(4), Amroha, Uttar Pradesh

Parties Involved

Facts Summary

The assessee, Ashish Bhalwar, is an agriculturist and businessman. The Assessing Officer (AO) selected his case for complete scrutiny and issued a notice under section 143(2) of the Income Tax Act, 1961 on 21.09.2018. Due to the prolonged illness and hospitalization of his daughter in Delhi, the assessee was unable to respond to the notices, resulting in an ex-parte order by the AO. The assessee filed an appeal against this order before the Commissioner of Income Tax (Appeals) (CIT(A)), but no notice regarding the proceedings before the CIT(A) was received by the assessee. The appeal was decided ex-parte by the CIT(A) on 10.11.2023. The assessee, through his counsel, argued that he had a prima facie good case and requested an opportunity to make submissions.…

Legal Issues

• 1. Whether the assessee deserves an opportunity to make submissions before the authorities?

Judgment Outcome

Decided in favour of Assessee.

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