Mansi Ajay Garg vs. Income Tax Officer, Bhopal

Parties Involved

Facts Summary

The assessee, Mansi Ajay Garg, has raised an appeal against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centers, Delhi for the Assessment Year 2010-2011. The assessee has taken the entire amount through account payee cheques from her relatives and produced copies of bank statements as evidence. However, the Assessing Officer (AO) had not convinced and disallowed the amount. The assessee had also purchased a plot for Rs. 26.00 lacs, with the entire payment made through cheque, but the AO allowed only Rs. 18.00 lacs. The assessee has pointed out that the CIT(A) passed the impugned order ex-parte due to the oversight of the authorized representative, who could not file any reply/submissions before CIT(A). The assessee has specifically denied the notices/communication by e-mail in Form 35. The Departmental Representative has raised no objection if the matter is remanded to the record of CIT(A) for fresh adjudication.…

Legal Issues

• 1. Disallowance of amount taken through account payee cheques
• 2. Disallowance of amount for the purchase of a plot
• 3. Ex-parte order passed by CIT(A)

Judgment Outcome

Decided in favour of Assessee.

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