Shri Biluve Dharme Prasanna Vs. The Income Tax Officer

Parties Involved

Facts Summary

The assessee, an individual and agriculturist, did not file a return of income for A.Y. 2017-18, believing his income would be below the taxable limit. The Assessing Officer (AO) issued notices under sections 142(1) and 144 due to cash deposits during demonetization, but the assessee did not respond, leading the AO to treat the deposits as unexplained money under section 69A. The assessee appealed to the Commissioner of Income Tax (Appeals) (CIT(A)), who dismissed the appeal ex-parte. The assess…

Legal Issues

• 1. Whether the AO and CIT(A) erred in passing the order without due consideration of facts and records.
• 2. Whether the AO and CIT(A) erred in not providing an opportunity of being heard before making the addition.

Precedents Relied Upon

Judgment Outcome