Ramakant Tiwari vs ITO Faridabad
Case No: ITA No. 6229, 6230/DEL/2025
Court: INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH ‘A’, NEW DELHI
Date: 1/14/2026
Parties Involved
appellantRamakant Tiwari
respondentITO Faridabad
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) …
Decision in favour of
Assessee
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.