Smt. Najmunnisha Alibhai Patel Vs. Income Tax Officer

Parties Involved

Facts Summary

This appeal is filed by the Assessee against the appellate order dated 07.12.2019 passed by the Commissioner of Income Tax (Appeals) Anand/National Faceless Appeal Centre, Delhi, relating to the Assessment Year 2017-18. The assessee has raised the following grounds of appeals: 1) The Ld. CIT (Appeals), NFAC has erred in law and in facts in dismissing the appeal ex-parte without affording reasonable opportunity of being heard. 2) The Ld. CIT(A), NFAC has erred in law and in facts in confirming the action of the Ld. A.O. in the addition of an amount of Rs. 14,23,000/- holding that the deposit made in the bank account represents the unexplained / undisclosed income of the appellant. The Ld. CIT(A), NFAC should have directed the Ld. AO to make proper inquiry before confirming the addition of Rs. 14,23,000/- which is made without making proper inquiry about the source of cash deposited in bank account.…

Legal Issues

• 1. The Ld. CIT (Appeals), NFAC has erred in law and in facts in dismissing the appeal ex-parte without affording reasonable opportunity of being heard.
• 2. The Ld. CIT(A), NFAC has erred in law and in facts in confirming the action of the Ld. A.O. in the addition of an amount of Rs. 14,23,000/- holding that the deposit made in the bank account represents the unexplained / undisclosed income of the appellant.

Judgment Outcome

Decided in favour of Partly Assessee / Partly Revenue.

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