Piyush Pravinchandra Joshi vs ITO, Ward-1(1) Bhavnagar

Parties Involved

Facts Summary

The assessee, Piyush Pravinchandra Joshi, filed an appeal against the order of the Commissioner of Income Tax (Appeal), National Faceless Appeal Centre (NFAC), Delhi dated 19.02.2024 for the Asst.Year 2017-18. The assessee challenged the ex parte order passed by the Commissioner of Income Tax (Appeal) without providing adequate opportunity of hearing during the appellate proceedings. The assessee also challenged the addition of Rs.13,79,640/- made under section 69C of the Income Tax Act, 1961. The Commissioner of Income Tax (Appeal) had issued multiple notices to the assessee, which were not complied with. The Commissioner of Income Tax (Appeal) summarily dismissed the appeal of the assessee owing to non-prosecution. The assessee pleaded that the appellate order was being passed ex parte without affording him the opportunity to defend his case.…

Legal Issues

• 1. Challenge to ex parte order passed by the Commissioner of Income Tax (Appeal) without providing adequate opportunity of hearing.
• 2. Challenge to addition of Rs.13,79,640/- made under section 69C of the Income Tax Act, 1961.

Judgment Outcome

Decided in favour of Assessee.

Similar Judgements

• Medipolis Developers LLP vs. Income Tax Officer

  Ahmedabad bench

• GAURAV GUPTA VS. NATIONAL E-ASSESSMENT

  Delhi Bench benchAY 2019-20Allowed

• Dee Development Engineers Ltd. vs. DCIT

  Delhi Bench ‘I’ benchAY 2017-18Allowed

• Sohanlal Vardichand Jain Vs. DCIT CC 1(1)

  SMC Bench Mumbai benchAY 2015-16Allowed

• Kalpeshkumar Kalidas Patel vs The ITO, Ward-4(2)(2) Ahmedabad

  Ahmedabad bench

• Hema Viral Joshi/Viral Vinodchandra Joshi vs. ITO

  Ahmedabad bench