Naresh Agarwal Vs. ITO, Ward-32(3), Middleton Road

Parties Involved

Facts Summary

The case involves an appeal by the assessee, Naresh Agarwal, against the order of the Commissioner of Income Tax (Appeals)-NFAC, Delhi, dated 13.10.2023 for the assessment year 2017-18. The assessee did not appear for the hearing, and no application for adjournment was made. The assessment was framed ex-parte by the Assessing Officer under section 144 of the Act due to the assessee's failure to comply with the AO's notices. The Commissioner of Income Tax (Appeals) decided the issue in liminie, dismissing the assessee's appeal. The Tribunal, with the assistance of the Deputy Registrar, reviewed the case records and found that the case was selected for scrutiny because the assessee deposited Rs. 18,34,500/- into his bank account during the demonetization period. The Tribunal decided to restore the case to the file of the Assessing Officer to afford the assessee a reasonable opportunity to present his case on merit.…

Legal Issues

• 1. Whether the assessee should be given another opportunity to present his case on merit.

Judgment Outcome

Decided in favour of Assessee.

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