Jagruti Bharat Shah Vs. Income tax Officer-19(3)(1), Mumbai

Parties Involved

Facts Summary

This appeal was filed by the assessee, Jagruti Bharat Shah, against the order of ADDL/JCIT (A)-2, Lucknow, dated 26.09.2025, which dismissed the appeal and confirmed the assessment order by the Income Tax Officer, Ward-19(2)(1), Mumbai, dated 26.12.2018 for Assessment Year 2011-12. The assessee raised several grounds of appeal, including the claim that the order was passed in violation of principles of natural justice and that the additions made by the Assessing Officer were invalid. The Assessing Officer had made additions of Rs. 3,53,649/- under section 68 and Rs. 7,073/- under section 69C of the Income-tax Act on account of the sale of shares of VAS Infrastructure Ltd., alleged to be a penny stock company. The assessee argued that the order by the CIT(A) was an ex parte order as the assessee did not receive notices due to being a senior citizen not conversant with technology.…

Legal Issues

• 1. Whether the order passed by the ld. CIT(A) is an ex parte order and in violation of principles of natural justice.
• 2. Whether the additions made by the Assessing Officer under sections 68 and 69C of the Act are valid.

Judgment Outcome

Decided in favour of Assessee.

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