Smt. Pushpa Devi Bajaj & Shri Radheyshyam Bajaj Vs. Deputy Commissioner of Income Tax

Parties Involved

Facts Summary

The captioned appeals by two different assessees arise out of two separate orders, both dated 9th November, 2022 passed by the learned Commissioner of Income-tax (Appeals)-30, New Delhi for the assessment year 2018-19. The assessments in case of both the assessees were completed under Section 153A read with Section 143(3) of the Income-tax Act, 1961. While completing the assessments, the Assessing Officer made various additions at the hands of the assessees. Against the assessment orders so passed, the assessees preferred appeals before the learned first appellate authority. However, by the impugned orders, the learned first appellate authority confirmed the additions. The assessees' basic grievance is against the ex-parte disposal of the appeals by confirming the additions made by the Assessing Officer.…

Legal Issues

• 1. Whether the appeals were disposed of ex-parte by the first appellate authority?
• 2. Whether the assessees deserve an opportunity to contest the additions made by the Assessing Officer?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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