Sajeendran Sadanandan vs. The Income Tax Officer

Parties Involved

Facts Summary

The assessee's appeal for the Assessment Year 2017-18 was heard against the National Faceless Appeal Centre, Delhi's order dated 03.01.2024. The CIT(A)/NFAC passed an exparte order confirming the Assessing Officer's action of making a section 69 addition on account of cash deposits without dealing with the relevant factual matrix as required under section 250(6) of the Income Tax Act, 1961. The Tribunal deemed it appropriate to restore the assessee's appeal back to the CIT(A) for afresh verification and adjudication with a rider that it shall be the assessee's risk and responsibility to plead and prove all relevant facts within three effective opportunities of hearing in consequential proceedings.…

Legal Issues

• 1. Whether the CIT(A)/NFAC passed an exparte order without dealing with the relevant factual matrix as required under section 250(6) of the Income Tax Act, 1961?

Judgment Outcome

Decided in favour of Assessee.

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