Jaydevsingh Rajendrasingh Kushwah vs ITO, Ward-6(1)(5) Ahmedabad

Parties Involved

Facts Summary

The assessee, Jaydevsingh Rajendrasingh Kushwah, has filed an appeal against the order of the Commissioner of Income Tax (Appeal), National Faceless Appeal Centre (NFAC), Delhi dated 15.12.2023 for the Asst.Year 2014-15 passed under section 250 of the Income Tax Act, 1961. The assessee has raised several grounds in the appeal, primarily arguing that the ex parte order of assessment was passed based on doubt, surmise, and conjecture, rather than appreciating the cogent material and evidences on record. The assessee also contends that the order was passed without providing a reasoned and speaking order on merit, and that the order was issued after the statutory time limitation period as mentioned in the IT Act. The assessee further argues that the penalty proceedings initiated by the Assessing Officer were wrongly initiated.…

Legal Issues

• 1. The ld.CIT(A) erred in passing and confirming ex parte order of assessment based on doubt, surmise and conjecture, rather than judicially appreciating the cogent material and evidences on record.

Judgment Outcome

Decided in favour of Assessee.

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