Dhan Prasad Nepal vs. Income Tax Officer

Parties Involved

Facts Summary

The assessee, Dhan Prasad Nepal, is an individual and Indian National of Sikkimese origin engaged in the business of trading hardware goods in the State of Sikkim. He failed to file his return of income under section 139(1) within the due time, leading to the reopening of his case and issuance of a notice under section 148. An audit under section 44AB revealed his total income at 'NIL' despite a gross turnover/receipt of Rs.11,89,20,997/-. The Assessing Officer completed the assessment under sections 147/144B, assessing his total income at Rs.15,49,294/-. The assessee appealed to the Commissioner of Income Tax (Appeals), who dismissed the appeal ex-parte on 22nd July, 2024, for lack of written submissions and representation. The assessee then appealed to the ITAT, arguing that the ex-parte order should be set aside.…

Legal Issues

• 1. Whether the ex-parte order passed by the ld. CIT(Appeals) should be set aside?

Judgment Outcome

Decided in favour of Assessee.

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