ITA No. 1557/KOL/2024 (A.Y. 2014-2015)

Parties Involved

Facts Summary

The appellant originally filed his return of income on 13.12.2014 declaring total income of Rs.4,36,380/-. A survey operation was conducted in the business premises of the appellant on 09.03.2017 and it was revealed that the appellant was also earning income from the business of plying of vehicles during the year, which was not declared. Further the appellant was found to have purchased properties during the year, the source of which was not ascertainable from the return of income. Based on this information, the case of the appellant was reopened and a notice under section 148 of the Income Tax Act was issued on 11.07.2017. However, the appellant did not properly comply with this notice and subsequent notices were also not responded by the appellant. Therefore, the ld. Assessing Officer made the following additions in the assessment order: (i) Addition on account of substantial amount received from the appellant’s father Rs. 6,00,000/- (ii) Addition on account of unexplained unsecured loan Rs.15,02,000/- (iii) Addition on account of unsubstantial fresh sundry creditors Rs. 4,00,454/- (iv) Addition on account of unexplained sources of initial purchase of four vehicles Rs.20,80,600/- Thus, the total income of the appellant was assessed at Rs.50,19,530/-. Aggrieved by the order of ld. Assessing Officer, the appellant filed an appeal before the ld. CIT(Appeals). However, due to non-compliance with various notices and hearings, the appeal was dismissed as an ex-parte order against…

Legal Issues

• 1. Whether the order passed by the ld. CIT(Appeals) is an ex-parte order?
• 2. Whether the matter may be remanded back to ld. CIT(Appeals) for fresh consideration?

Judgment Outcome

Decided in favour of Assessee.

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