Kambli Prakash Dattu Vs National Faceless e-Asstt. Centre

Parties Involved

Facts Summary

The assessee, a Hindu Undivided Family identified as a Non-Filer, had its assessment for the years 2013-14 and 2014-15 reopened due to certain cash deposits made into its bank account. The assessee failed to explain the nature and source of these deposits, leading to the addition of the entire amounts as unexplained money under section 69A of the Income-tax Act, 1961. The assessee filed appeals against these additions, which were dismissed for non-prosecution. The assessee then filed these twin appeals challenging the action of the first appellate authority on the violation of the principle of natural justice.…

Legal Issues

• 1. Whether the first appellate authority violated the principle of natural justice by dismissing the appeals ex-parte without giving the assessee an opportunity to be heard.

Judgment Outcome

Decided in favour of Assessee.

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