Gandavarapu Sathyanarayana Reddy vs. The Income Tax Officer, Non Corporate Ward-8(2), Chennai

Parties Involved

Facts Summary

The Assessing Officer passed an ex-parte order under sections 144 and 147 of the Income-tax Act, 1961, assessing the total income at Rs. 43,80,730/-. The assessee, aggrieved by this order, appealed to the Commissioner of Income Tax (Appeal)/NFAC, Delhi. The Commissioner dismissed the appeal as the assessee failed to respond to notices and provide documentary evidence. The assessee then appealed to the Income Tax Appellate Tribunal.…

Legal Issues

• 1. Whether the assessee should be granted an opportunity to adduce evidence and submissions?

Judgment Outcome

Decided in favour of Assessee.

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