Gyanendra Pratap Srivastava v. The Income Tax Officer-II

Parties Involved

Facts Summary

The assessee filed his return of income on 09.01.2012 declaring a total income of Rs.11,01,130/-. The Assessing Officer initiated proceedings under section 147 of the Income Tax Act, 1961 by issuing notice under section 148 of the Act. The Assessing Officer completed the assessment under section 144 of the Act, determining the total income of the assessee at Rs.21,01,130/- by making an addition of Rs.10,00,000/- on account of unexplained deposits. The assessee preferred an appeal before the First Appellate Authority, which was dismissed for non-compliance. The assessee then approached the Tribunal challenging the dismissal of his appeal by the NFAC.…

Legal Issues

• 1. The Ld. CIT(Appeals)/ AddI./JCIT(A)-5, Delhi erred in law and on the facts in deciding the appeal exparte.
• 2. The order passed by the Ld. CIT(Appeals)/Addl./JCIT(A)- 5, Delhi is contrary to the principles of natural justice.
• 3. The entire assessment framed is void ab-initio and bad in law as no valid notice u/s 148 of the I.T.Act, 1961 was served on the appellant.
• 4. The Ld. CIT(Appeals)/ Addi./JCIT(A)-5, Delhi failed to appreciate that the appellant filed return of income on 22.11.2017 for which no cognizance was taken by the Assessing Officer.
• 5. The Ld. CIT(Appeals)/Addl./JCIT(A)-5, Delhi failed to consider the evidence placed by the appellant on record during the course of assessment proceedings in respect of deposit of Rs.10,00,000/- made in the bank account.
• 6. The provisions of Section 68 of the I.T. Act, 1961 are not applicable on the facts and circumstances in the case of appellant in respect of deposit made in the bank account.

Judgment Outcome

Decided in favour of Assessee.

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