Ram Avtar Gupta Vs. Commissioner of Income-Tax (Appeals)

Parties Involved

Facts Summary

The appeal filed by the assessee, Ram Avtar Gupta, is against the order dated 22.07.2025 of the Learned Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre(NFAC), Delhi. The order arose out of an assessment order dated 29.12.2022 passed by the Learned Assessing Officer/Assessment Unit under Section 143(3) r.w.s. 144B of the Income-Tax Act, 1961 for Assessment Year 2021-22. The assessee raised several grounds of appeal, including procedural violation, denial of natural justice, misapplication of law regarding bogus purchases, impact of COVID-19, insufficient investigation by revenue, and violation of principles of natural justice. The assessee also requested a time extension to clear outstanding payments and demonstrate the genuineness of transactions.…

Legal Issues

• 1. Procedural violation & denial of natural justice
• 2. Misapplication of law regarding bogus purchases
• 3. COVID-19 impact & financial hardship
• 4. Insufficient investigation by revenue
• 5. Violation of principles of natural justice
• 6. Request for time extension

Judgment Outcome

Decided in favour of Assessee.

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