Ramesh Gupta vs. ITO, Ward 30(4), New Delhi

Parties Involved

Facts Summary

The appellant, Ramesh Gupta, filed an income tax return for the Assessment Year 2017-18 on 02.12.2019, declaring an income of Rs. 8,05,660/-. Based on data relating to cash deposits of Rs. 47,00,000/- during the demonetization period, the Income Tax Officer (ITO) issued a notice under Section 142(1) of the Income Tax Act, 1961 on 13.12.2017. The appellant responded to the notice dated 28.11.2019 through email on 03.12.2019. However, the ITO completed the assessment under Section 144 of the Act, assessing income at Rs. 84,11,889/- and treating all credits as unexplained money under Section 69A of the Act. The appellant filed an appeal before the Commissioner of Income Tax (Appeals) (CIT(A)), which was dismissed ex parte. The appellant then filed an appeal before the Chennai Bench of the Income Tax Appellate Tribunal (ITAT), which was dismissed as filed in the wrong jurisdiction. The appellant subsequently filed an appeal before the Delhi Bench of ITAT, which was allowed for statistical purposes, and the matter was remitted to the CIT(A) for fresh adjudication.…

Legal Issues

• 1. Whether the Assessing Officer had valid jurisdiction over the appellant for completing the assessment.

Judgment Outcome

Decided in favour of Assessee.

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