Johnson Neduvelil John vs. The Income Tax Officer - 2(1)

Parties Involved

Facts Summary

The assessee, Johnson Neduvelil John, filed an appeal against the National Faceless Appeal Centre, Delhi's order confirming the Assessing Officer's action of making a section 69 addition on account of unexplained investment without dealing with the relevant factual matrix as required under section 250(6) of the Income Tax Act, 1961. The case was called twice, but the assessee did not appear. The tribunal deemed it appropriate to restore the assessee's appeal back to the CIT(A) for afresh verification and adjudication, with the assessee's risk and responsibility to plead and prove all relevant facts within three effective opportunities of hearing.…

Legal Issues

• 1. Whether the CIT(A)/NFAC passed an exparte order confirming the Assessing Officer's action of making section 69 addition without dealing with the relevant factual matrix as required under section 250(6) of the Income Tax Act, 1961.

Judgment Outcome

Decided in favour of Assessee.

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