Smt. Jawahar Nazeem Vs. The Income Tax Officer

Parties Involved

Facts Summary

The assessee filed her return of income on 25/11/2014 and the return was selected for scrutiny. The assessment proceedings were initiated because the cash deposits made during the relevant year exceeded the turnover reported by the assessee. The assessee contended that she was running a small scale readymade shop and the income was calculated on a presumptive basis. She also claimed that she had sold property and deposited the sale proceeds with HDFC Bank, Thiruvananthapuram. The Assessing Officer sought more details regarding the properties sold and the cost of construction of residential property. The assessee provided the required details, but the Assessing Officer disallowed the exemption claim under section 54 and arrived at long-term capital gains. The assessee filed an appeal before the Regular Commissioner of Income Tax (Appeals) and later the appeal was transferred to the National Faceless Appeal Centre (NFAC), Delhi. The NFAC dismissed the appeal for want of records, including the appeal memorandum, as the assessee did not respond to the notices issued by the NFAC.…

Legal Issues

• 1. Whether the order dated 23-12-2022 passed by the CIT(Appeals), NFAC, Delhi dismissing the appeal for the AY 2013-14 as infructuous is illegal, erroneous, and unjustified.
• 2. Whether the CIT (Appeals) dismissed the appeal without considering the challenges made against the assessment order dated 30-3-2016.

Judgment Outcome

Decided in favour of Assessee.

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