Prakash Arjun Desai Vs DCIT/ITO

Parties Involved

Facts Summary

The assessee, Prakash Arjun Desai, engaged in the business of facilitating the buying and selling of land in Raigad District, Maharashtra. A survey action under section 133A of the Income-tax Act, 1961 was conducted on Veracity Landmark Developers Pvt Ltd. (VLDPL), which made two payments to the assessee. The case of the assessee was reopened under section 148 of the Act. The assessee returned his income, which was subjected to scrutiny under section 143(2) of the Act. The Assessing Officer added an amount of ₹1,75,73,107/- as unexplained money under section 69A of the Act. The assessee challenged the addition, but the First Appellate Authority dismissed the appeal ex-parte. For assessment year 2017-18, the assessee failed to file his return of income, leading to an assessment under section 144 of the Act. For assessment year 2016-17, the case was also reopened under section 148 of the Act. The assessee challenged the assessments, but the First Appellate Authority dismissed the appeals ex-parte. The assessee filed three separate appeals before the Tribunal, challenging the ex-parte dismissal of the appeals by the First Appellate Authority on the ground of violation of the principle of natural justice.…

Legal Issues

• 1. Whether the First Appellate Authority violated the principle of natural justice by granting less than a reasonable period of time to the assessee to comply with the notices?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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