Jitendra M. Kitavat HUF vs. Income Tax Officer-23(1)(6)

Parties Involved

Facts Summary

The assessee, Jitendra M. Kitavat HUF, filed an appeal against the order of the Commissioner of Income-tax (Appeals) for the assessment year 2017-18. The assessee's counsel submitted that the order was passed ex-parte due to the assessee's severe financial losses and business shutdown, which prevented them from participating in the proceedings. The assessee filed an affidavit explaining the circumstances and requested an opportunity to present their case on merits. The counsel for the assessee also submitted that the Assessing Officer relied on certain transactions as accommodation entries without providing the relevant documents to the assessee, who denied any such transactions.…

Legal Issues

• 1. Whether the order passed by the Commissioner of Income-tax (Appeals) was ex-parte due to the assessee's financial crisis and business shutdown.
• 2. Whether the Assessing Officer should provide all documents relied upon to treat the transactions as accommodation entries.

Judgment Outcome

Decided in favour of Assessee.

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