Ram Niwas Gupta vs. Asst.CIT Delhi

Parties Involved

Facts Summary

The assessee, Ram Niwas Gupta, filed an income tax return on 20/08/2012 declaring a total income of Rs.2,47,920/-. The return was processed under section 143(1) of the Income Tax Act. The Assistant Commissioner of Income Tax issued a notice under section 148 on 31/03/2019, which was not accompanied by the reasons for issuing the notice. In response, the assessee filed another return on 26/08/2019. A notice under section 143(2) was issued on 21/10/2019. The Assistant Commissioner passed an assessment order under section 143(3) r.w.s 147 of the Act on 26/12/2019, making an addition of Rs.5,00,000/- under section 68 of the IT Act. The assessee preferred an appeal before the Commissioner of Income Tax (Appeals), which was dismissed on 25/02/2023. The assessee, being aggrieved, preferred an appeal with several grounds, including the dismissal of the appeal due to non-appearance, which was attributed to the assessee's demise in November 2020.…

Legal Issues

• 1. Dismissal of appeal due to non-appearance
• 2. Upholding of addition by the Assistant Commissioner

Judgment Outcome

Decided in favour of Assessee.

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