Devendra Kesharwani Vs ITO, Ward- Kawardha

Parties Involved

Facts Summary

Devendra Kesharwani, the assessee, filed an income tax return for the assessment year 2012-13, declaring an income of Rs. 3,59,500/-. The Assessing Officer (A.O) observed that the assessee had debited bogus expenditure of Rs. 12,37,497/- in the form of payments made towards purchases to M/s. Satyam Traders, Raipur. The A.O initiated proceedings under section 147 of the Income-tax Act, 1961, and made an addition of the same by treating it as unexplained expenditure under section 69C of the Act. The assessee carried the matter in appeal before the Additional Commissioner of Income Tax (Appeals), who dismissed the appeal for non-prosecution. The assessee then filed an appeal before the tribunal.…

Legal Issues

• 1. The addition of Rs. 12,37,497/- made by the A.O under section 69C on account of alleged bogus purchases.
• 2. The dismissal of the appeal by the ADDL/JCIT(A) without issuing notices to the designated email address of the appellant.
• 3. The ADDL/JCIT(A) summarily dismissed the appeal without properly discussing the explanation/evidences furnished by the appellant.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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