Hema Viral Joshi/Viral Vinodchandra Joshi vs. ITO

Parties Involved

Facts Summary

In the case of Hema Viral Joshi, the assessee was subjected to ex-parte assessments under section 144 of the Income Tax Act, 1961 for the assessment years 2010-11, 2011-12, and 2012-13 due to failure to file income returns. The Assessing Officer (AO) made additions under section 69A of the Act on account of unexplained deposits in her bank account. The assessee appealed to the Commissioner of Income Tax (Appeals) (CIT(A)), who dismissed the appeal without considering the merits. In the case of Viral Vinodchandra Joshi, the assessee did not file his return of income for the assessment year 2011-12. The AO reopened the assessment under section 147 based on information received from the Income Tax Investigation Wing. The AO treated large deposits in the assessee’s bank account as unexplained cash credits under section 68 of the Income Tax Act. The assessee appealed to the CIT(A), who confirmed the assessment order. Both assessees appealed to the Income Tax Appellate Tribunal (ITAT) against the orders of the CIT(A).…

Legal Issues

• 1. Whether the CIT(A) erred in confirming the ex-parte assessment orders without providing proper opportunity of hearing?
• 2. Whether the CIT(A) erred in not providing copies of material, documents, statements, etc. relied upon for making additions?
• 3. Whether the CIT(A) erred in invoking provisions of sections 69A and 68 of the Act?

Judgment Outcome

Decided in favour of Assessee.

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