Panchnand Enterprises Vs. Deputy Commissioner of Income Tax

Parties Involved

Facts Summary

This appeal has been preferred by Panchnand Enterprises against the order dated 19.09.2025 passed by the National Faceless Appeal Centre (NFAC)/Ld. Commissioner of Income Tax (Appeals) under section 250 of the Income Tax Act, 1961 for the Assessment Year 2016-17. The Assessing Officer, vide assessment order dated 18.03.2024 under section 147 of the Act, made additions of Rs.60,00,000/- and Rs.6,79,630/- under Sections 68 and 69 (C) of the Act, respectively, as unexplained investments. The Assessee challenged these additions by filing a first appeal before the Ld. Commissioner but failed to comply despite five notices, leading to the appeal being dismissed as ex-parte. The Assessee claimed that despite specifying 'No' for receiving notices via email in Form No. 35, the Ld. Commissioner did not send any notice in physical mode, resulting in non-compliance.…

Legal Issues

• 1. Whether the Assessee's failure to comply with notices was justified due to the Ld. Commissioner's failure to send notices in physical mode as specified by the Assessee.

Judgment Outcome

Decided in favour of Partly Assessee / Partly Revenue.

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