Shri Vinit Kumar Arora Vs. The Income-tax Officer

Parties Involved

Facts Summary

The assessee, Shri Vinit Kumar Arora, was unable to file his return of income due to his critical and prolonged illness. He was assessed under sections 144 and 143(3) of the Income-tax Act, 1961, and a demand of Rs. 20,01,615/- was raised on him by the Assessing Officer. The Assessing Officer treated the entire cash deposit in the bank account as undisclosed income of the assessee. The assessee contended that he had deposited tax and interest reflected in the return of income filed under section 44AD of the Act. The Assessing Officer passed an ex parte order, which was also dismissed by the Commissioner of Income Tax (Appeals). The assessee appealed to the Income Tax Appellate Tribunal, arguing that he was not heard at the assessment stage and that the Commissioner of Income Tax (Appeals) dismissed the appeal without giving him a proper opportunity to be heard.…

Legal Issues

• 1. Whether the Commissioner of Income Tax (Appeals) was wrong in dismissing the appeal of the appellant.
• 2. Whether the Commissioner of Income Tax (Appeals) was wrong on the facts and circumstances of the case, and whether the ex parte appellate order passed by the Hon’ble CIT Appeals under Section 250 of the Act lacks the law of natural justice.

Judgment Outcome

Decided in favour of Assessee.

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