Banarasi Flour Mill vs. Income Tax Officer
Case No: ITA No.4921/Del/2024
Court: Income Tax Appellate Tribunal, Delhi Bench ‘A’
Date: 2/18/2025
Parties Involved
appellantBanarasi Flour Mill
respondentIncome Tax Officer, Ward-34(7), New Delhi
Facts Summary
The assessee, Banarasi Flour Mill, a partnership firm, filed its return of income on 30.10.2017 declaring total income at Rs. 1,23,880/-. The case was selected for scrutiny under CASS and the assessee was asked to file certain details. However, the assessee failed to file any explanation or details. Consequently, the Assessing Officer (AO) passed an order on 28.12.2019 under section 143(3) assessing the total income at Rs. 91,91,840/- by making additions towards cash deposited into the bank, uns…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the action of the ld. CIT(A) in dismissing the appeal of the assessee ex parte for non-prosecution without appreciating the material available on record is justified?