Santosh Kumar vs. ITO, Ward-3(3), Aurangabad

Parties Involved

Facts Summary

Santosh Kumar, the appellant, filed an appeal against the order passed by the Commissioner of Income-tax (Appeal), National Faceless Appeal Centre (NFAC), Delhi, which confirmed the assessment order passed by the Income Tax Officer, Ward 3(3), Aurangabad. The assessment order was issued under section 143(3)/147 of the Income Tax Act, 1961, assessing the appellant's income at Rs. 10,70,830 against a NIL return. The appellant argued that the reassessment was incorrect and that he was not given a fair opportunity to present his case. The appellant's return of income was not filed, and the case was picked up based on information about cash deposits during the demonetization period. The appellant provided details of cash and credit entries in his bank account, totaling Rs.1,00,27,996. The Income Tax Officer calculated the turnover during the demonetization period and treated the remaining amount as unexplained cash deposit.…

Legal Issues

• 1. Whether the National Faceless Appeal Centre (NFAC) erred in dismissing the appeal.
• 2. Whether the Income Tax Officer wrongly added an amount of Rs. 10,70,828 on account of unexplained deposits.
• 3. Whether the appeal was arbitrarily dismissed for want of prosecution.
• 4. Whether the appeal was dismissed without adjudicating the grounds of appeal.
• 5. Whether the order passed by the NFAC was ex-parte.
• 6. Whether the reassessment proceedings under section 148 were arbitrary.

Judgment Outcome

Decided in favour of Assessee.

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