Braham Singh Vs Income Tax Officer/National Faceless Appeal Centre, Delhi

Parties Involved

Facts Summary

In this case, the Assessing Officer had information that the assessee had purchased a time deposit of Rs.75 lakhs with Oriental Bank of Commerce and further an amount of Rs.81,08,342/- was credited in the assessee’s account under section 194A of the Act on which TDS was deducted during financial year 2016-17 relevant to AY 2017-18. The Assessing Officer noted that the income to the extent of Rs.1,56,08,342/- (75,00,000/- + 81,08,342/-) chargeable to tax had escaped assessment. Accordingly, notice under section 148 of the Act was issued by him to the assessee on 27.03.2021. The assessee did not file his return of income in response to the notice under section 148 of the Act and also did not appear during the assessment proceedings. Therefore, the assessment was completed under section 144 of the Act by the Assessing Officer by making the above two additions totaling to Rs.1,56,08,342/-. Aggrieved with the said order, the assessee filed an appeal before the ld. CIT(A). The ld. CIT(A) dismissed the appeal of the assessee treating it as infructuous.…

Legal Issues

• 1. Confirmation of the addition of income amounting to Rs. 75,00,000/- under Section 69A.
• 2. Confirmation of the addition of income amounting to Rs. 81,08,342/- under Section 69A.
• 3. Admission of the appeal considering the impact of section 249(4)(b), 234B and 208.
• 4. Non-consideration of certain grounds of first appeal by the ld. CIT(A).
• 5. Proper opportunity to explain the matter and principles of natural justice.
• 6. Validity of the order under appeal.

Judgment Outcome

Decided in favour of Assessee.

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