Kuldeep Singh, S/o Shri Bagicha Singh v. The ITO, Ward 2(3), Abohar

Parties Involved

Facts Summary

This is an appeal filed by the assessee, Kuldeep Singh, feeling aggrieved by the order passed by the Commissioner of Income Tax (Appeals) for the assessment year 2019-20. The assessee's counsel argued that the Commissioner of Income Tax (Appeals) erred in upholding the addition of Rs. 27,80,538/- as unexplained investment under section 69 of the Income Tax Act, 1961. The counsel submitted that the notices and communications were sent to the assessee's previous counsel's email IDs instead of the updated email ID mentioned in the appeal form, resulting in the assessee being unaware of the hearing notices and failing to submit the required submissions and appear for the hearings.…

Legal Issues

• 1. Whether the Commissioner of Income Tax (Appeals) erred in upholding the addition of Rs. 27,80,538/- as unexplained investment under section 69 of the Income Tax Act, 1961.

Judgment Outcome

Decided in favour of Assessee.

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