Kamlesh Mahendrabhai Dave vs. The Income Tax Officer

Parties Involved

Facts Summary

The assessee, Kamlesh Mahendrabhai Dave, filed his return of income for the year 2011-12 on 08.05.2018, showing total income at Rs. Nil with business loss of Rs.62,203/-, interest income of Rs.14,903/-, and agricultural income of Rs.1,85,748/-. The Assessing Officer made additions of Rs.43,75,000/- as unexplained cash credit and disallowed interest of Rs.5,19,942/- pertaining to Unsecured Loans. The assessee filed an appeal against the order passed by the Commissioner of Income Tax (Appeals) on 08.02.2023. The appeal was dismissed by the Commissioner of Income Tax (Appeals). The assessee filed a further appeal before the Income Tax Appellate Tribunal.…

Legal Issues

• 1. The legality of the order passed under Section 250 by the Commissioner of Income Tax (Appeals) upholding the addition/disallowances.
• 2. The failure of the Commissioner of Income Tax (Appeals) to consider fully and properly the eccentric facts and evidence.
• 3. The failure of the Commissioner of Income Tax (Appeals) to grant the opportunity of being heard via video conferencing.

Judgment Outcome

Decided in favour of Assessee.

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