Shri Rajendra Singh Richpal Singh Rathore vs. ACIT, Income Tax Department

Parties Involved

Facts Summary

In the instant case, the assessee, Shri Rajendra Singh Richpal Singh Rathore, was subjected to an assessment order dated 26.12.2018 under section 143(3) read with section 147 of the Income Tax Act, 1961. The order included additions of Rs.79,86,308/- and Rs.11,50,000/- on account of cash deposits as unexplained money under section 69A of the Act. The assessee challenged these additions before the Commissioner of Income Tax (Appeals). Despite multiple opportunities, the assessee did not respond, leading the Commissioner to dismiss the appeal as ex-parte and ultimately for non-prosecution, without deciding on the merits of the case.…

Legal Issues

• 1. Whether the Commissioner of Income Tax (Appeals) was justified in dismissing the appeal as ex-parte and for non-prosecution without deciding on the merits?

Judgment Outcome

Decided in favour of Assessee.

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