Sh. Brij Nandan Beniwal vs. ITO

Parties Involved

Facts Summary

The assessee, Sh. Brij Nandan Beniwal, has challenged an order dated 26.06.2024 passed by the Learned CIT(A), NFAC, Delhi. The matter pertains to the assessment year 2018-19. The Assessing Officer had framed the assessment order by calculating the total income of the assessee at Rs. 1,35,40,000/- based on cash withdrawals from his account. The assessee was unable to explain the source of the cash credit, leading to the completion of the assessment proceedings. The assessee appealed against the order before the Learned CIT(A), but the appeal was dismissed. The assessee's advocate submitted that the non-participation in the proceedings before the Learned CIT(A) was due to an inadvertent mistake.…

Legal Issues

• 1. Whether the matter should be remitted to the Learned CIT(A) for decision afresh?

Judgment Outcome

Decided in favour of Assessee.

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