Sharda Prasad vs. ITO, Ward 2(3), Siwan

Parties Involved

Facts Summary

The assessee, Sharda Prasad, filed an appeal against the order of the Commissioner of Income-tax (Appeals) dated 3rd November, 2023, which arose from an assessment order under Section 143(3) of the Income-tax Act, 1961 dated 19th December, 2019. The assessee raised several grounds for appeal, including the non-appearance of the appellant in the proceedings before the Commissioner of Income-tax (Appeals) due to the appellant's death on 17th March, 2020. The legal heir, Mr. Dharmesh Kumar, was unaware of the appeal until after the order was passed. The assessee also argued that the cash deposited during the demonetization period should not be treated as unexplained money under Section 69A of the Act. The Tribunal admitted the appeal for adjudication on merits and allowed the appeal for statistical purposes.…

Legal Issues

• 1. Non-appearance of the appellant in the proceedings before the Commissioner of Income-tax (Appeals) due to the appellant's death.
• 2. Treatment of cash deposited during the demonetization period under Section 69A of the Act.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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