Shakeel Hussain v. The ACIT (NFAC)

Parties Involved

Facts Summary

The assessee, Shakeel Hussain, filed his return of income on 30.09.2015, declaring a total income of Rs.10,48,170/-. The Assessing Officer noted that the assessee had purchased a property at Tignauta, Naini, Allahabad jointly with his brother, Rashid Hussain on 10.12.2014, which was not disclosed in his balance sheet. The Assessing Officer reopened the assessment under section 147 of the Income Tax Act, 1961, and issued notices under section 148 of the Act. The assessee filed a return of income on 27.04.2020, declaring the same income. The case was transferred to the Regional e-Assessment Centre, who issued notices under section 142(1) of the Act. The Assessing Officer completed the assessment under section 147 read with sections 144 and 144B of the Act and assessed the income of the assessee as Rs.72,38,413/-. The assessee preferred an appeal before the NFAC, which was dismissed ex-parte. The assessee then approached the Tribunal challenging the dismissal of his appeal by the NFAC.…

Legal Issues

• 1. Assessment framed under section 147/144 of the I.T. Act is bad both on the facts and in law.
• 2. The Ld. CIT(A) NFAC was not correct in passing the order ex-parte without providing reasonable opportunity to the assessee.

Judgment Outcome

Decided in favour of Assessee.

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