Manju Tiwari vs. ITO, Ward-1(1), Siliguri

Parties Involved

Facts Summary

The assessee, Manju Tiwari, an individual lady from a rural background, earns her livelihood through a modest business. She filed an Income Tax Return declaring a total income of Rs. 4,16,230/-. The Assessing Officer completed the assessment and passed an order under Section 143(3) read with Section 144B of the Income-tax Act, 1961. Aggrieved by this assessment order, the assessee appealed to the Commissioner of Income-tax (Appeals) [CIT(A)], who dismissed the appeal ex parte due to the assessee's failure to respond during the appellate proceedings. The assessee then appealed to the Tribunal, but despite notices, no one appeared on her behalf at the hearing.…

Legal Issues

• 1. Whether the assessee should be granted another opportunity to substantiate her claims with supporting evidence?

Judgment Outcome

Decided in favour of Assessee.

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