Girish Ratanlal Murkya vs. Income Tax Department

Parties Involved

Facts Summary

The assessee, Girish Ratanlal Murkya, filed an appeal against the order of the Commissioner of Income Tax (Appeals)/NFAC, Delhi, pertaining to the Assessment Year 2014-15. The assessee had filed his return of income declaring total income of Rs.2,86,430/-. The case was reopened under section 147 of the Income Tax Act, 1961, and a notice under section 148 was issued on 30.03.2021. The assessee did not respond, leading to a notice under section 142(1) on 27.11.2021. The Assessing Officer completed the assessment on 24.03.2022, adding Rs.36,79,554/- as unexplained money under section 69A, resulting in a total income of Rs.39,65,984/-. The assessee filed an appeal before the Commissioner of Income Tax (Appeals)/NFAC, which was dismissed for non-compliance with the notices of hearing. The assessee then appealed to the Income Tax Appellate Tribunal.…

Legal Issues

• 1. Whether the notices under section 250 were communicated on the correct email id?
• 2. Whether the Commissioner of Income Tax (Appeals)/NFAC adjudicated the case on merits?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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