Mahesh Kumar Choudhary vs. Income Tax Officer, Ward-36(1), Kolkata

Parties Involved

Facts Summary

The case involves an appeal by Mahesh Kumar Choudhary against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, which upheld the addition of Rs. 17,35,500 by the Assessing Officer (AO) under section 68 of the Income Tax Act, 1961, for allegedly unexplained deposits in the assessee's bank account. The AO had added this amount due to the assessee's failure to provide a satisfactory explanation for the deposits. The assessee filed additional evidence during the appellate proceedings, but the Commissioner of Income Tax (Appeals) did not admit it, considering it incomplete and not filed under Rule 46A. The assessee then appealed to the ITAT, arguing that the Commissioner of Income Tax (Appeals) erred in dismissing the appeal and not considering the evidence filed before the AO.…

Legal Issues

• 1. Whether the Commissioner of Income Tax (Appeals) erred in dismissing the appeal without allowing proper opportunity of hearing and violating principles of natural justice.
• 2. Whether the Commissioner of Income Tax (Appeals) erred in not considering the evidence filed before the AO.
• 3. Whether the addition of Rs. 17,35,500 as unexplained cash credit under section 68 of the Act was justified.

Judgment Outcome

Decided in favour of Assessee.

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