Shri Vardhan Mohta vs. ACIT, Cen.Cir-1(1), Kolkata and DCIT, Cen.Cir-1(1), Kolkata

Parties Involved

Facts Summary

The case involves appeals against orders of the Commissioner of Income Tax (Appeals) dated 04.08.2023, which confirmed additions made by the Assessing Officer under sections 153A and 143(3) of the Income Tax Act, 1961. The assessee, Shri Vardhan Mohta, did not respond to notices of hearing issued by the Commissioner of Income Tax (Appeals) nor did he file any written submissions. Consequently, the Commissioner of Income Tax (Appeals) decided the appeal based on the available records. The assessee prayed for one more opportunity to present his case, while the Revenue argued for restoring the issues to the Commissioner of Income Tax (Appeals) for afresh adjudication.…

Legal Issues

• 1. Whether the assessee's failure to respond to notices and submit written submissions justifies the Commissioner of Income Tax (Appeals) deciding the appeal based on available records?
• 2. Whether the Commissioner of Income Tax (Appeals) should restore the issues to allow the assessee to present additional evidence?

Judgment Outcome

Decided in favour of Partly Assessee / Partly Revenue.

Similar Judgements

• Debendra Kumar Sahoo vs. Income Tax Officer, Kendrapara

  Cuttack bench

• CRP Beaumont Research (India) Private Limited vs. Income Tax Officer Ward 9(2)(1)

  Mumbai bench

• Sanjay De

  Kolkata Bench benchAY 2017-2018Allowed

• Sree Narayana Charitable Trust v. The Income Tax Officer

  Cochin bench

• AV Ispat Private Limited vs ACIT, Central Circle-2

  Patna bench

• GRR Petroleum vs. The Income Tax Officer, Ward - 1, Tumkur

  Bangalore bench