Sanjay vs. ITO, Ward-2

Parties Involved

Facts Summary

The assessee, Sanjay, deposited cash of Rs. 28,50,000/- in his bank account maintained with Corporation Bank, Rohtak during the Assessment Year 2012-13. Since the assessee failed to file the return of income under section 139(1), he was required to explain the source of the cash deposited but did not comply. Consequently, proceedings under section 147 were initiated, and a notice under section 148 was issued on 28.3.2019. The Assessing Officer (AO) passed an exparte assessment order under sections 144/147 on 06.12.2019, framing the assessment at Rs. 28,50,000/-. In appeal, the Learned Commissioner of Income Tax (Appeals) (Ld. CIT(A)) dismissed the appeal due to a delay of 1086 days in filing the appeal.…

Legal Issues

• 1. Whether the order passed by the Ld. CIT(A) is bad in the eye of law and on the facts.
• 2. Whether the Ld. CIT(A) erred in confirming the addition despite the AO passing the order without providing reasonable opportunity of being heard to the assessee.
• 3. Whether the Ld. CIT(A) erred in upholding the assessment order passed by the AO despite no service of notice being made during the assessment proceedings.
• 4. Whether the Ld. CIT(A) erred in holding that the delay in filing the appeal cannot be condoned.
• 5. Whether the Ld. CIT(A) erred in confirming the proceedings under Section 147 read with Section 148.
• 6. Whether the Ld. CIT(A) erred in upholding the reasons recorded for the issue of notice under Section 148.

Judgment Outcome

Decided in favour of Assessee.

Similar Judgements

• Shaival Comcon LLP vs. Income Tax Officer

  Ahmedabad bench

• Rajbir Singh Vs Income Tax Officer, Sonipat, Haryana

• Gnana Kathir Singarayar v/s. Income Tax Officer

• Mingma Sherpa vs ITO, Ward-3(1), Gangtok

  Kolkata Bench benchAY 2017-2018Allowed

• DCIT, Circle-1, Faridabad Vs. The Ballabhgarh Cooperative Milk Producers Union Ltd.

  Delhi Bench benchAY 2016-17 & 2017-18Dismissed

• Kakoli Debanshi Vs. ITO, Ward 3(1)

  Kolkata Bench benchAY 2015-16Allowed