Shailaja Kunchala vs. The Income Tax Officer

Parties Involved

Facts Summary

The assessee, Shailaja Kunchala, filed her return of income on 31.03.2022 for the assessment year 2021-22 declaring total income of Rs.19,62,340/-. The case was selected for Scrutiny under CASS. The assessment was completed by the Learned Assessing Officer on 23.12.2022 making additions of Rs.16,41,58,541/- on account of bogus purchases and Rs.5,04,000/- being income under the head 'Income from House Property'. Feeling aggrieved by the order passed by the Learned Assessing Officer, the assessee filed an appeal before the Learned Commissioner of Income Tax (Appeals). However, the assessee did not comply with the notices issued by the Learned Commissioner of Income Tax (Appeals), leading to the dismissal of the appeal on account of non-prosecution.…

Legal Issues

• 1. Whether the order passed by the Commissioner of Income Tax (Appeals) is bad in law?
• 2. Whether the Commissioner of Income Tax (Appeals) erred in dismissing the appeal on the ground of non-prosecution?
• 3. Whether the Commissioner of Income Tax (Appeals) ought to have considered other modes of service for the notice?
• 4. Whether the arbitrary addition of Rs. 16,41,58,541/- made by the Assessing Officer is justified?
• 5. Whether the arbitrary addition of income from house property is justified?
• 6. Whether the assessee failed to discharge her onus during the assessment proceedings?

Judgment Outcome

Decided in favour of Assessee.

Similar Judgements

• Mirador Construction Private Limited vs. Deputy Commissioner of Income Tax

  Mumbai 'D' Bench benchAY 2017-18Allowed

• ITA No. 6577/Del/2025 (A.Y 2017) ACIT Vs. Pushpa Aggarwal

  Delhi bench

• Sandeep Poddar Vs. A.C.I.T., Circle-50(1), Kolkata

  Kolkata ‘D’ Bench, Kolkata benchAY 2015-16Partly Allowed

• Mamta Gourav Jain vs Income Tax Officer

  Mumbai "D" Bench benchAY 2020-21Allowed

• Tariq Ahmad Sheikh vs The ITO, Ward, Udhampur

  Amritsar bench

• Ramgiri Vs. Income Tax Officer, Ward-3(1)

  Delhi Bench ‘F’ benchAY 2018-19Allowed