Kanhaiya Kumar vs. Income Tax Officer, Wd-2(5), Biharsharif

Parties Involved

Facts Summary

The appeal pertains to the Assessment Year 2017-18 and is directed against the order passed by the Commissioner of Income-tax (Appeals), NFAC, Delhi dated 22.11.2021. The appellant, Kanhaiya Kumar, filed the appeal against the ex-parte order passed by the Commissioner of Income-tax (Appeals) confirming the addition of Rs.59,62,478/- on account of total deposit in the bank during the period 01/04/2016 to 31/03/2017. The appellant argued that he was prevented by sufficient and reasonable cause from making compliance, resulting in the ex-parte order. The appeal was filed after the appellant became aware of the adverse order in November 2022.…

Legal Issues

• 1. Whether the ex-parte order passed by the Commissioner of Income-tax (Appeals) is valid?
• 2. Whether the addition of Rs.59,62,478/- on account of total deposit in the bank is justified?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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