Soniya Chauhan Vs. ITO
Case No: ITA No. 4395/Del/2024
Court: INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘G’ NEW DELHI)
Date: 2/20/2025
Parties Involved
appellantSonia Chauhan
respondentITO
Facts Summary
An assessment order was passed under section 143(3) of the Income Tax Act, 1961 by the Assessing Officer (AO) for the Assessment Year 2017-18, making an addition of Rs. 1,28,05,920/- on account of cash deposits in the bank account of the Assessee, treating the same as undisclosed income. Aggrieved by this order dated 31/12/2019, the Assessee preferred an Appeal before the Commissioner of Income Tax (Appeals) [CIT(A)]. The CIT(A) dismissed the Appeal ex-parte on 22/07/2024. As against this order,…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the CIT(A) dismissed the appeal ex-parte without giving proper opportunity of being heard to the Assessee.
- 2. Whether the assessment order was passed without taking into consideration of relevant material.
Precedents Relied Upon
3 precedents cited in this judgement.