Diwakar Gupta vs. Income Tax Officer

Parties Involved

Facts Summary

The appeal in ITA No. 193/AGR/2025 for the Assessment Year 2012-13 arises from the order passed by the Income Tax Appellate Tribunal, Agra, against the order of assessment passed by the Income Tax Officer, Ward-2(1)(1), Agra. The assessment order and the appellate orders were passed ex parte without the presence of the assessee. The addition made was on account of cash deposits made in the sum of Rs 11,51,565/-. The appeal was allowed for statistical purposes, and the case was restored to the file of the Assessing Officer for de novo adjudication.…

Legal Issues

• 1. Whether the assessment and appellate orders were passed ex parte without the presence of the assessee.
• 2. Whether the addition made on account of cash deposits is justified.

Judgment Outcome

Decided in favour of Assessee.

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