Leela Devi Vaishnav Vs. The ITO

Parties Involved

Facts Summary

The assessee, Leela Devi Vaishnav, filed an appeal against the order passed by the Commissioner of Income Tax (Appeals) under section 253 of the Income Tax Act, 1961. The appeal pertains to the assessment year 2017-18. The assessee was aggrieved by the order No. ITBA/NFAC/S/250/2023-24/1057176618(1) dt. 18/10/2023 passed in first appeal under section 250 of the Act. The assessee contended that the order was an ex-parte order and that no reasonable opportunity of being heard was ever afforded to her before the order was passed. The assessee also contended that due to the email ID of her office accountant not being intimated to her, she could not file her writte submission and documents. The assessee further contended that the making of an addition of Rs. 1426000/- under section 69A is bad in law.…

Legal Issues

• 1. Whether the impugned order is an ex-parte order and in violation of the principles of natural justice?
• 2. Whether the addition of Rs. 1426000/- under section 69A is bad in law?

Judgment Outcome

Decided in favour of Partly Assessee / Partly Revenue.

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