Avadhesh Kumar Panday Vs. ITO, Ward-2(4), Durgapur

Parties Involved

Facts Summary

The assessee, Avadhesh Kumar Panday, did not file any return of income for the assessment year 2019-20 despite substantial banking transactions. The Assessing Officer (AO) issued show cause notices and, after considering the submissions by the assessee, assessed the total income under Section 144 read with Section 147 by making an addition of Rs. 67,32,72,220/- under Section 69A as unexplained money. The assessee appealed to the Commissioner of Income Tax (Appeals)- NFAC, Delhi (Ld. CIT(A)), whose order dismissing the appeal for want of prosecution was challenged in this appeal. The assessee claimed that he was unaware of the notices sent to his email ID, resulting in non-compliance and the ex-parte dismissal of his appeal.…

Legal Issues

• 1. Whether the delay in filing the appeal should be condoned?
• 2. Whether the appeal should be remitted back to the Ld. CIT(A) for fresh adjudication?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

Similar Judgements

• Nilesh Ratnakar Deshpande vs. ACIT

  C'' Bench: Bangalore benchAY 2011-12Partly Allowed

• Purusharth Charitable Society Vs. CIT (Exemptions)

  Delhi Bench benchAllowed

• Srishti Social & Educational Welfare Society v. CIT(Exemption), Delhi

  Delhi Bench benchAY NAAllowed

• Progressive Mega Structures Pvt Ltd vs ITO Delhi

• Krishna Chandra Das vs. ITO, Ward-25(1), Kolkata

  Kolkata Bench benchAY 2019-20Allowed

• Dashmesh Educational Charitable Trust (AY: 2015-16)

  B Bench, Delhi benchAY 2015-16Allowed