Shubam Singh Nimba vs. The Income Tax Officer, Ward 8(1), Hyderabad

Parties Involved

Facts Summary

Shubam Singh Nimba, the appellant, filed an appeal against the order passed by the Commissioner of Income Tax (Appeals) for the Assessment Year 2018-19. The assessee contended that the Commissioner did not provide sufficient opportunity to submit explanations/evidence in support of the disallowances made by the Assessing Officer. The assessee also argued that they were ready to produce all necessary documentary evidence and conduct the proceedings diligently. The respondent, the Income Tax Officer, opposed the grant of further opportunity to the assessee.…

Legal Issues

• 1. Whether the Commissioner of Income Tax (Appeals) provided sufficient opportunity to the assessee to submit explanations/evidence in support of the disallowances made by the Assessing Officer?
• 2. Whether the assessee should be given a fresh opportunity to produce documentary evidence and conduct the proceedings on merits?

Judgment Outcome

Decided in favour of Assessee.

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