Mohammad Saeed Shaikh Gani Khatik vs. ITO, Ward-1, Nandurbar

Parties Involved

Facts Summary

The appellant, Mohammad Saeed Shaikh Gani Khatik, did not file a regular return of income for the assessment year 2013-14. Upon receiving information about cash deposits of Rs.27,11,000/- in his Savings Account, a notice under section 148 of the Income-tax Act, 1961 was issued on 10.05.2018. The appellant did not comply with the notice or subsequent notices under section 142(1). Consequently, the Assessing Officer completed the assessment at a total income of Rs.27,11,000/- after adding the cash deposits under section 69A of the Act. The appellant filed an appeal against this assessment order, which was dismissed by the National Faceless Appeal Centre (NFAC) for non-prosecution. The appellant then appealed to the Income Tax Appellate Tribunal.…

Legal Issues

• 1. Whether the NFAC passed the order without giving a reasonable opportunity to the appellant to represent the matter before him?
• 2. Whether the NFAC fell in serious error by not adjudicating the issue in appeal on merits?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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