KrunalbhaiKanubhai Patel vs. Income Tax Officer

Parties Involved

Facts Summary

The assessee, KrunalbhaiKanubhai Patel, filed an appeal against the order passed by the Commissioner of Income Tax (Appeals) for the assessment year 2020-21. The appeal was filed to contest the order passed by the National Faceless Appeal Centre (NFAC) on 13.10.2025. The assessee raised several grounds of appeal, including the ex-parte disposal of the appeal, the addition of Rs.8,50,000/- under section 69 of the Income-tax Act, the addition of Rs.4,750/- on account of interest income, and the disallowance of deductions claimed under sections 80C and 80D of the Act. The assessee claimed that the investment in the agricultural land was made from explained and accounted sources and that documentary evidence was available in support of such claim. However, the assessee did not participate in the appellate proceedings, leading to the ex-parte disposal of the appeal.…

Legal Issues

• 1. Ex-parte disposal of the appeal
• 2. Addition under Section 69 of Rs.8,50,000/-
• 3. Addition on account of interest income - Rs.4,750/-
• 4. Disallowance under sections 80C and 80D

Judgment Outcome

Decided in favour of Assessee.

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