Paras Meghraj Jain (HUF) vs. Income Tax Officer Ward 19(2)(5)

Parties Involved

Facts Summary

The appellant, Paras Meghraj Jain (HUF), has challenged the order dated 12/12/2023 passed by the National Faceless Appeal Centre (NFAC), Delhi, whereby the Commissioner of Income Tax (Appeals) dismissed the appeal against the Assessment Order dated 19/12/2017 for the Assessment Year 2015-16. The appellant raised several grounds of appeal, including the alleged errors in the order passed by the lower authorities and the lack of opportunity to be heard. The appellant argued that the order was passed without providing adequate opportunity to cross-examine witnesses and without independently conducting any inquiry. The appellant also claimed that the lower authorities erred in making additions and disallowing exemptions without proper justification.…

Legal Issues

• 1. The orders passed by the lower authorities are bad in law and facts.
• 2. The lower authorities passed an ex-parte order without giving an adequate opportunity to be heard.
• 3. The lower authorities made an impugned addition of Rs. 30,16,975/- without granting an opportunity to cross-examine the persons whose testimony was relied upon.
• 4. The lower authorities relied on the report of Investigation Wing Kolkata without independently conducting any inquiry.
• 5. The lower authorities passed impugned orders without providing materials, papers, and documents relied upon for making the addition of Rs. 30,16,975/-
• 6. The lower authorities made/upheld the impugned addition of Rs. 30,16,975/- by recourse to sec. 68, which has no application in the appellant's case.

Judgment Outcome

Decided in favour of Assessee.

Similar Judgements

• GAURAV GUPTA VS. NATIONAL E-ASSESSMENT

  Delhi Bench benchAY 2019-20Allowed

• Shri Brijesh Kumar Verma vs. DCIT

  Delhi Bench 'A', New Delhi benchAY 2016-17 and 2017-18Allowed

• Ashok Kumar vs. ITO, Ward 1 (5)

  Delhi Bench benchAY 2012-13Allowed

• PRIYAM SHARMA vs. NFAC, DELHI

  Delhi Bench benchAY 2013-14Allowed

• ZEBA URFI VS. ITO, WARD 27(4)

  Delhi Bench benchAY 2014-15Allowed

• Gemini Haryanvi Charitable Trust Vs. Income Tax Officer

  Delhi Bench benchAY 2023-24Allowed