Mahesh Chand Tyagi vs. Income Tax Officer

Parties Involved

Facts Summary

The assessee, a retired school teacher, moved to his native village Niwari in district Ghaziabad after retirement and engaged in agricultural activities. He did not file an income return for the assessment year 2012-13 as his income was below the threshold limit. Assessment proceedings were initiated against him under section 148 of the Income Tax Act, 1961, due to cash deposits amounting to Rs. 16,00,000/- in his bank account. The Assessing Officer made an addition under section 69A of the Act. The assessee filed an appeal before the Commissioner of Income Tax (Appeals), which was dismissed for non-prosecution. The assessee was unable to pursue the appeal due to the Covid-19 pandemic and lost contact with his Chartered Accountant.…

Legal Issues

• 1. Whether the Commissioner of Income Tax (Appeals) was justified in dismissing the appeal for non-prosecution?
• 2. Whether the First Appellate Authority should pass the order on merits?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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