Mukanda Ram S/o Lachha Ram Vs The ITO, Ward-1, Sikar

Parties Involved

Facts Summary

The assessee, Mukanda Ram, did not file any return of income for the assessment year 2019-20. His case was reopened by the issuance of a notice under section 148 of the Income Tax Act, 1961. In response, the assessee filed a return declaring a total income of Rs. 4,58,420/-. Due to the assessee's failure to respond to the notices issued by the Assessing Officer, the AO proceeded to frame the assessment under sections 147, 144, and 144B of the Act, assessing the total income at Rs. 1,23,05,932/-. The assessee appealed to the Ld. CIT(A) against the assessment order, which was dismissed for delay in filing the appeal. The assessee then filed the present appeal before the Tribunal.…

Legal Issues

• 1. Whether the delay in filing the appeal can be condoned?
• 2. Whether the Assessing Officer made erroneous additions?
• 3. Whether the assessment is void due to non-compliance with mandatory notice requirements?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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