Boyina Vinoda vs. Income Tax Officer

Parties Involved

Facts Summary

The assessee, Boyina Vinoda, carried out transactions during the FY 2015-16 relevant to the AY 2016-17 aggregating to Rs. 1,02,17,720/-. However, the assessee failed to furnish the return of income U/s. 139(1) of the Act. Subsequently, the Assessing Officer issued a notice U/s. 148A(b) of the Act, which the assessee did not respond to. The Assessing Officer then issued a notice U/s. 148 of the Act, which the assessee also did not comply with. The Assessing Officer made an addition of Rs.1,02,17,720/- as unaccounted money U/s. 69A r.w.s 115BBE of the Act. The assessee filed an appeal before the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, which was dismissed ex-parte. The assessee then appealed to the Income Tax Appellate Tribunal.…

Legal Issues

• 1. Dismissal of the appeal ex-parte without considering the facts of the case.
• 2. Replication of the assessment order and dismissal of the appeal without adjudicating on merits.
• 3. Bad in law notice dated 22/2/2023 U/s. 148A(b) by the JAO.

Judgment Outcome

Decided in favour of Assessee.

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