R. Shanmugam Vs. The Income Tax Officer

Parties Involved

Facts Summary

The appeal was filed by the assessee against the order dated 29.05.2024 passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi for the assessment year 2018-19. The Assessing Officer had made additions on account of cash deposits, payments to contractors, and purchase of immovable property. These additions were confirmed by the Commissioner of Income Tax (Appeals) for non-prosecution. The appellant, a farmer, argued that he could not appear before the authorities due to lack of assistance in tax matters. The respondent argued that the appellant was given ample opportunities but not availed.…

Legal Issues

• 1. Confirmation of the order of the Assessing Officer by the Commissioner of Income Tax (Appeals)
• 2. Issues on merits concerning the additions made by the Assessing Officer

Judgment Outcome

Decided in favour of Assessee.

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