Ashok Ramchandra Panse vs. ITO, Ward-12(1), Pune

Parties Involved

Facts Summary

The appellant, Ashok Ramchandra Panse, did not file a regular return of income for the assessment year 2012-13. Based on information about cash deposits and contractual receipts, the Assessing Officer issued statutory notices under sections 148 and 142(1) of the Income-tax Act, 1961. The appellant did not comply with these notices, leading the Assessing Officer to pass a best judgment assessment under sections 144 and 147 of the Act. The appellant appealed against this order to the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (NFAC), which dismissed the appeal ex parte for non-prosecution. The appellant further appealed to the Income Tax Appellate Tribunal.…

Legal Issues

• 1. Whether the NFAC should have dealt with the merits of the issue in appeal despite the ex parte dismissal?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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