Rajender Singh vs. ITO, Ward 45 (1)

Parties Involved

Facts Summary

The assessee, Rajender Singh, filed an appeal against the order of the Learned Commissioner of Income Tax (Appeals) dated 01.03.2024 for the Assessment Year 2017-18. The appeal was dismissed in limine by the CIT(A) as the assessee had not pursued the appeal despite being granted several opportunities. The assessee's counsel argued that there were reasons for the assessee's non-appearance before the first appellate authority. The Department's counsel objected to the submissions, stating that the assessee had not utilized several opportunities granted by the CIT(A). The tribunal observed that the addition was sustained by the CIT(A) on account of cash deposit during the demonetization period. The tribunal decided to give the assessee one more opportunity to be heard on merit.…

Legal Issues

• 1. Whether the assessee should be given an opportunity to be heard on merit.

Judgment Outcome

Decided in favour of Assessee.

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