Komal Satish Gulani Vs ITO, Ward-3(1)(1) Vadodara

Parties Involved

Facts Summary

This is an appeal by the assessee against the order of the Commissioner of Income Tax (Appeal), National Faceless Appeal Centre (NFAC), Delhi dated 24.08.2023 for the Assessment Year 2012-13. The assessee has raised grounds against the order of the Commissioner of Income Tax (Appeal) for the Assessment Year 2012-13. The main grievance of the assessee is that the Commissioner of Income Tax (Appeal) dismissed the appeal summarily due to non-submissions/response in response to notices issued on 7.1.2021, 7.11.2022, 2.8.2023, and 10.8.2023. The counsel for the assessee submitted that given an opportunity, due compliance would be made before the Revenue authorities to complete the appellate proceedings. However, the Departmental Representative objected to the same in principle.…

Legal Issues

• 1. The learned CIT(A) erred in fact and in law in confirming the action of the Income Tax Officer, Ward 2(2), Baroda without giving proper opportunity of being heard.
• 2. The learned CIT(A) erred in fact and in law in confirming the action of the Income Tax Officer, Ward 2(2), Baroda by treating purchase of immovable property as an unexplained investment u/s 69 of the Act.
• 3. The learned CIT(A) erred in fact and in law in confirming the action of the Income Tax Officer, Ward 2(2), Baroda by treating cash deposited in the bank account as unexplained money u/s 69A of the Act.

Judgment Outcome

Decided in favour of Partly Assessee / Partly Revenue.

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