Samrat Kumar Ghosh vs. ITO, Ward-2(3), Siliguri

Parties Involved

Facts Summary

The assessee, Samrat Kumar Ghosh, has appealed against the order of the National Faceless Appeal Centre (CIT(A)) dated 18.03.2023, which added Rs.55,53,171/- to his income on account of unexplained cash credits in his bank account. The Assessing Officer had made the addition in an ex parte assessment under section 144 of the Income Tax Act. The assessee argued that the cash credits were from sales receipts, but the CIT(A) dismissed the appeal as the assessee had not made such submissions before the Assessing Officer. The assessee then appealed to the Income Tax Appellate Tribunal. The Tribunal set aside the CIT(A)'s order and restored the matter to the CIT(A) with directions to give the assessee an opportunity to present his case.…

Legal Issues

• 1. Whether the CIT(A) should have considered the assessee's submissions and allowed him to furnish evidence to prove that the cash credits were from sales receipts?

Judgment Outcome

Decided in favour of Assessee.

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