Kalpesh Ghevarchand Jain vs. Income Tax Officer-25(1)(1)

Parties Involved

Facts Summary

Kalpesh Ghevarchand Jain filed an income tax return for the assessment year 2022-23 on 26.09.2022, declaring a total income of Rs. 12,25,950/-. The case was selected for scrutiny, and statutory notices under sections 143(2) and 142(1) of the Income-tax Act, 1961 were issued and served upon the assessee. The assessing officer added Rs. 22,00,000/- as unexplained money under section 69A of the Act. The assessee preferred an appeal before the Commissioner of Income-tax (Appeals)/ National Faceless Appeal Centre (NFAC), who dismissed the appeal ex-parte. The assessee then filed a second appeal against the order of the CIT(A).…

Legal Issues

• 1. Whether the CIT(A) erred in dismissing the appeal without affording adequate opportunity of being heard to the assessee?
• 2. Whether the CIT(A) passed the order in violation of the principle of natural justice?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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