Ramakant Tiwari vs ITO Faridabad

Parties Involved

Facts Summary

The assessee, Ramakant Tiwari, filed a return declaring income of Rs. 10,62,540/- for A.Y. 2017-18 on 27.12.2017. The case was selected for limited scrutiny and the assessment was completed u/s 143(3) at an assessed income of Rs. 31,97,160/- after making addition on account of unexplained cash deposited during demonetization. Aggrieved by this, the assessee preferred an appeal before the Ld. CIT(A). However, due to non-compliance with multiple notices during the appellate proceeding, Ld. CIT(A) dismissed the appeal ex-parte vide order dated 26.02.2025. The assessee then appealed before the Tribunal, claiming that the notices were sent to an incorrect email address and were therefore never received.…

Legal Issues

• 1. Whether the appeal was rightly dismissed ex-parte by Ld. CIT(A) due to non-compliance with notices.
• 2. Whether the penalty u/s 271B was rightly imposed for failure to get accounts audited u/s 44AB.

Judgment Outcome

Decided in favour of Assessee.

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