Mohar Singh Rajput vs. Income-tax Officer, Ward 1(1), Gwalior

Parties Involved

Facts Summary

The assessee carried on the business of sale of recharge vouchers and sim of Vodafone Idea Ltd. at a small place in his village under District Gwalior. The assessee did not file a return of income for the assessment year 2015-16. According to the information available with the department, the assessee deposited cash of Rs.93,03,650/- in a bank account maintained in Central Bank of India during the assessment year 2015-16. The assessee also entered into transactions of commission or brokerage with Idea Cellular Limited to the tune of Rs.1,035/- during the year under consideration. The Assessing Officer issued notices under sections 148, 142(1), and 144, but the assessee did not respond. Consequently, the Assessing Officer carried out an assessment on the basis of available material and added the amounts totaling Rs.93,04,685/- in the total income of the assessee. The assessee preferred an appeal before the Commissioner of Income-tax (Appeals), but remained unresponsive, leading to an ex parte order.…

Legal Issues

• 1. Whether the delay in filing the appeal should be condoned?
• 2. Whether the addition made by the Assessing Officer should be deleted?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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