Shri Amit Singh Kalsi Vs. The I.T.O

Parties Involved

Facts Summary

The assessee, Shri Amit Singh Kalsi, filed two separate appeals against the orders of the ld. CIT(A) dated 29.08.2024 and 19.08.2024 for the assessment years 2012-13 and 2017-18 respectively. The appeals were heard together due to common grievances. The main grievance raised by the assessee is that the ld. CIT(A) erred in dismissing the grounds of appeal and sustaining the assessed income at Rs. 22,04,830/- instead of the returned income, on account of cash deposits and credit card payments, thereby raising a consequential demand of Rs. 10,35,280/-. The assessee's counsel argued that the Assessing Officer and the ld. CIT(A) did not provide sufficient opportunity to explain his case, particularly rejecting the request for a virtual conference.…

Legal Issues

• 1. Whether the ld. CIT(A) erred in dismissing the grounds of appeal raised by the assessee.

Judgment Outcome

Decided in favour of Assessee.

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