Manju Sharma vs. ITO

Parties Involved

Facts Summary

The appeal by Manju Sharma for Assessment Year 2010-11 arises from an order of the Addl. / Joint Commissioner of Income Tax (Appeals), Bhopal, dated 17.09.2025. The order was made in the matter of an assessment framed by the Assessing Officer under section 143(3) of the Act on 11.03.2013, which included an addition of cash deposit for Rs. 51 Lacs. The learned Commissioner of Income Tax (Appeals) confirmed the assessment, leading to the assessee's further appeal. During the hearing, no one appeared for the assessee, and the Senior DR pleaded for the dismissal of the appeal. Considering the principles of natural justice, the Tribunal granted another opportunity of hearing to the assessee, setting aside the impugned order and restoring the appeal to the Commissioner of Income Tax (Appeals) for de novo adjudication on merits with a direction to the assessee to plead and prove its case forthwith.…

Legal Issues

• 1. Confirmation of assessment by the Commissioner of Income Tax (Appeals) for Assessment Year 2010-11.

Judgment Outcome

Decided in favour of Assessee.

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