Haresh Arjandas Bhatia vs. ITO Ward2(2)

Parties Involved

Facts Summary

The assessee filed his return of income for the Assessment Year 2017-18 on 03.08.2017, declaring a total income of Rs. 3,03,520/-. The case was selected for scrutiny under CASS. Statutory notices under sections 143(2) and 142(1) of the Income-tax Act, 1961 were issued and served upon the assessee. The assessee submitted required details through e-proceedings. After considering the assessee's submissions, the assessing officer added Rs. 13,54,500/- under section 69A of the Act, as the same was deposited in old currency during the demonetization period. Aggrieved by the assessment order dated 19.12.2019, the assessee preferred an appeal before the Commissioner of Income-tax (Appeals), who dismissed the assessee's appeal ex-parte. The assessee filed this second appeal on the ground that the Commissioner of Income-tax (Appeals) erred in confirming the addition ex-parte.…

Legal Issues

• 1. Whether the Commissioner of Income-tax (Appeals) erred in confirming the addition ex-parte?
• 2. Whether the delay in filing the appeal should be condoned?

Judgment Outcome

Decided in favour of Assessee.

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