Birendra vs. Income Tax Officer, Ward-2(5), Ghaziabad

Parties Involved

Facts Summary

The assessment for the Assessment Year 2012-13 in the case of the assessee was reopened based on AIR information indicating cash deposits amounting to Rs. 10,29,500/- in the assessee's savings bank account for Financial Year 2011-12. A notice under section 148 of the Income Tax Act, 1961 was issued to the assessee on 30.03.2019, which the assessee failed to respond to. Subsequently, notices under section 142(1) were issued on 24.05.2019, 24.06.2019, and 13.08.2019, to which the assessee did not comply. The Assessing Officer completed the assessment under section 144 of the Act. The assessee filed an appeal before the Commissioner of Income Tax (Appeals) (CIT(A)) against the assessment order dated 27.12.2019. The CIT(A) issued a deficiency letter dated 24.11.2023, which the assessee failed to comply with, leading to the dismissal of the appeal in limine by the CIT(A). Hence, the present appeal by the assessee.…

Legal Issues

• 1. Whether the appeal should be allowed for statistical purposes?

Judgment Outcome

Decided in favour of Assessee.

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