Narayansingh J. Deora Vs. ITO Ward 2(5), Thane

Parties Involved

Facts Summary

The assessee, Narayansingh J. Deora, filed a return of income on 25.09.2015 declaring total income of Rs. 42,31,270/-. The case was selected for scrutiny for examination of payment to related persons and unsecured loans under CASS. A statutory notice under section 143(2) of the Income Tax Act, 1961 was issued and served upon the assessee. Subsequently, statutory notices under section 142(1) of the Act were issued and served. The assessee neither attended the assessment proceedings nor furnished any details. A show cause letter dated 09.10.2017 was sent to the assessee asking him to explain the facts and made submissions on or before 13.10.2017, but no response came forward from the assessee. Hence, the best judgment assessment order under section 144 of the Act was passed. The said order was challenged before the Commissioner of Income Tax (Appeals) who dismissed the appeal ex-parte and confirmed the addition of Rs. 6,55,447/-.…

Legal Issues

• 1. Whether the Commissioner of Income Tax (Appeals) followed the principle of natural justice and gave effective hearing to the assessee/appellant before dismissing the appeal?

Judgment Outcome

Decided in favour of Assessee.

Similar Judgements

• Ramesh Deora vs. DCIT

  D Bench, Mumbai benchAY 2016-17Allowed

• Income Tax Appeal No. 1771/Chny/2024

  Chennai bench

• Kalpesh Ghevarchand Jain vs. Income Tax Officer-25(1)(1)

  Mumbai bench

• Income Tax Officer, New Delhi vs. Uday Kumar

  Delhi Bench benchAY 2012-13Dismissed

• Shri Ramesh Yadav Vs. Income Tax Officer, Ward-3(5), Gurgaon

  Delhi Bench 'A', New Delhi benchAY 2014-15Allowed

• Ajay Kumar Agarwal vs. Income-tax Officer, Ward 4(3)(4), Hathras

  Agra bench