Shambhubhai Keshabhai Patel Vs. Income Tax Officer

Parties Involved

Facts Summary

The appeal is filed by the assessee against the appellate order dated 07.12.2019 passed by the Commissioner of Income Tax (Appeals) National Faceless Appeal Centre, Delhi, relating to the Assessment Year 2017-18. The assessee has raised several grounds of appeal, including the failure to provide a proper opportunity of being heard, the passing of an ex parte appellate order, and the addition of Rs. 28,94,216/- on account of unexplained money under section 69A of the Income Tax Act. Despite several notices, the assessee failed to submit any submissions or supporting documents.…

Legal Issues

• 1. The Ld. CIT(A) erred in passing the appellate order without giving a proper opportunity of being heard.
• 2. The Ld. CIT(A) erred in passing the ex parte appellate order.
• 3. The Ld. CIT(A) erred in upholding the addition of Rs. 28,94,216/- on account of unexplained money.

Judgment Outcome

Decided in favour of Partly Assessee / Partly Revenue.

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