Nepal Singh vs. Income Tax Officer, Ward-2(2)(5), Ghaziabad

Parties Involved

Facts Summary

The appeal by the assessee, Nepal Singh, is directed against an ex-parte order passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, for the assessment year 2017-18. The assessee did not respond to several notices issued under section 142(1) of the Income Tax Act, 1961, except for one notice dated 09.08.2019, to which he provided a manual reply on 30.08.2019. The Assessing Officer completed the assessment under section 144 of the Act, making an addition of Rs. 21,38,052/- due to unexplained cash deposits in the savings bank account. The assessee did not participate in the assessment proceedings or the First Appellate proceedings, leading to the dismissal of his appeal for non-prosecution by the CIT(A). The CIT(A) also dismissed the appeal on merits.…

Legal Issues

• 1. Whether the CIT(A) was justified in dismissing the appeal for non-prosecution?
• 2. Whether the assessee's conduct warranted levying of cost for non-compliance?
• 3. Whether the appeal should be restored to the file of CIT(A) for fresh adjudication?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

Similar Judgements

• ANIS Abdulkadar Nakhawaji Vs. ITO Ward 41(1)(1), Mumbai

  SMC Bench, Mumbai benchAY 2012-13Partly Allowed

• Vasudev Yashwant Abhyankar Vs. ITO, Ward-4, Panvel

  Pune bench

• Haryana Bharat Vikas Foundation vs. The Commissioner of Income Tax (Exemptions)

  Delhi Bench 'E', New Delhi benchAllowed

• Swati Kushwah vs. ITO ward 3(5) Indore

  Indore bench

• M/s. Sanjay Enterprises Vs. The Income Tax Officer, Ward – 2, Raichur

  ‘B’ Bench : Bangalore benchAY 2017-18Allowed

• Avadhesh Kumar Panday Vs. ITO, Ward-2(4), Durgapur

  Kolkata Bench benchAY 2019-20Allowed