Latabai Vijay Jadhav vs. ITO, NFAC, Delhi

Parties Involved

Facts Summary

The appellant, an individual deriving income from Dairy farming and Agricultural income, filed a Return of Income for the Assessment Year 2018-19 declaring total income of Rs.4,19,870/- and Agricultural income of Rs.47,31,935/-. The case was selected for Limited Scrutiny for verification of Large Agricultural income. Statutory notices were issued to the appellant to substantiate the claim of Agricultural income. The appellant filed submissions before the Assessing Officer (AO), but the AO was not convinced and treated 50% of the Agricultural income as unexplained. The AO passed an order taxing 50% of the Agricultural income as unexplained credit. The appellant filed an appeal before the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (NFAC) who dismissed the appeal for non-prosecution without discussing the merits. The appellant then filed an appeal before the Tribunal.…

Legal Issues

• 1. Whether the NFAC should have dealt with the merits of the issue in appeal even in the case of an ex parte order?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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