Shri Anil Kumar Vs. The I.T.O

Parties Involved

Facts Summary

The assessee, Shri Anil Kumar, did not respond to the notices issued by the Assessing Officer nor uploaded any details. Consequently, the Assessing Officer assessed the income of the assessee at Rs. 93,95,040/- for the year under consideration. The assessee filed an appeal before the CIT(A), which was dismissed. The assessee then appealed to the Income Tax Appellate Tribunal, arguing that the lower authorities erred by not providing a proper opportunity to be heard, thus violating the principles of natural justice.…

Legal Issues

• 1. Whether the lower authorities provided a proper opportunity of being heard to the assessee.

Judgment Outcome

Decided in favour of Assessee.

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