ITA No. 1667/Del/2024 (AY 2017-18)

Parties Involved

Facts Summary

Akhil Arora, the appellant, filed an appeal against the order of the Commissioner of Income Tax (Appeals) dated 23.08.2023 for the assessment year 2017-18. The appellant claimed that the notices issued by the Commissioner were not served on him. The Commissioner, in an ex-parte proceeding, confirmed the assessment order. The appellant argued that if given an opportunity, he could substantiate the source of cash payments. The respondent defended the order and argued that the appellant did not respond to any notices issued by the Commissioner.…

Legal Issues

• 1. Whether the notices issued by the Commissioner were served on the appellant?

Judgment Outcome

Decided in favour of Assessee.

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