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Shri Devisingh Narayansingh Chundavad vs Income Tax Officer-30(1)(2)

Case No: ITA No.3725/Mum/2024
Court: Income Tax Appellate Tribunal, Mumbai Bench 'D'
Date: 9/19/2024

Parties Involved

appellantShri Devisingh Narayansingh Chundavad
respondentIncome Tax Officer-30(1)(2)

Facts Summary

The assessee, Shri Devisingh Narayansingh Chundavad, has filed an appeal against the order dated 30/05/2024 passed by the Learned Commissioner of Income-tax (Appeals) – National Faceless Appeal Centre, Delhi. The appeal pertains to the Assessment Year 2012-13. The assessee argues that the Commissioner erred in adding total receipts in bank accounts of the appellant and in dismissing the appeal without proper understanding of the facts. The assessee also claims that he was unable to attend the hearing due to suffering from brain hemorrhage and other legal issues.

Decision in favour of

Assessee

Legal Issues

  • 1. Whether the Ld.CIT(A) erred in adding total receipts in bank accounts of the appellant.
  • 2. Whether the Ld.CIT(A) erred in dismissing the appeal without proper understanding of the facts.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

1 precedent cited in this judgement.

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Shri Devisingh Narayansingh Chundavad vs Income Tax Officer-30(1)(2) | ITA No.3725/Mum/2024 | 2024 | Opakhya