Smt. Ramaben Rameshbhai Hirani Vs. ITO

Parties Involved

Facts Summary

The appellant, Smt. Ramaben Rameshbhai Hirani, a Non Resident Individual, sold a plot amounting to Rs. 39,97,603/- during the assessment year 2012-13. The appellant did not have business income in India as she is a resident of the United Kingdom. The case was reopened under notice section 148 dated 29.03.2019 and assessed ex-parte for A.Y. 2012-13 on 09.12.2019. The Commissioner of Income-tax (Appeals) dismissed the appeal on the ground that the appellant had not filed a return of income and had not paid an amount equal to the amount of advance tax. The appellant moved an appeal before the ITAT challenging the legality and validity of the order dated 30.01.2024 of the Ld. CIT(A).…

Legal Issues

• 1. Whether the appellant has not filed return of income and not paid an amount equal to the amount of advance tax?
• 2. Whether the addition made by AO by invoking provision of section 50C of the Act is justified?

Judgment Outcome

Decided in favour of Assessee.

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