Hemant Prabhakar Sonar Vs. Assessing Officer DCIT 17(1) Mumbai

Parties Involved

Facts Summary

The assessee, Hemant Prabhakar Sonar, filed his return declaring total income at Rs. 26,29,180/-. The assessment was made under section 143(3) of the Income Tax Act 1961, determining income of Rs. 62,29,886/- by making certain additions. The assessee filed an appeal against the order. According to the appellate order, notices under section 250 of the Act were issued to the appellant electronically on four occasions, which remained non-complied. Consequently, the appeal was dismissed in limine on account of non-prosecution. The assessee raised various grounds of appeal challenging the impugned additions, claiming he was not heard and thus, substantive adjudication of the issues could not be done.…

Legal Issues

• 1. Addition of ₹35,58,338/- as Business Income
• 2. Initiation of Penalty Proceedings under Section 271B
• 3. Initiation of Penalty Proceedings under Section 270A
• 4. Levy of Interest under Section 234B and 234D
• 5. Denial of Natural Justice

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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