Shri Jairoop Kothapalli vs. The Income Tax Officer

Parties Involved

Facts Summary

The assessee filed returns of income for the Assessment Years 2017-18 and 2018-19. The revenue initiated a scrutiny under CASS based on bank deposits and property purchases. The Assessing Officer made additions under sections 69 and 56(2)(vii)(b)(ii) for 2017-18 and under section 69A for 2018-19. The assessee challenged these orders before the Commissioner of Income Tax (Appeals) who dismissed the appeals ex-parte. The assessee filed appeals before the Income Tax Appellate Tribunal, citing a delay due to lack of communication and inability to travel from Visakhapatnam to Bangalore.…

Legal Issues

• 1. Whether the assessee was provided an effective opportunity to appear before the Commissioner of Income Tax (Appeals).
• 2. Whether the appeals should be allowed for statistical purposes.

Judgment Outcome

Decided in favour of Assessee.

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