Suraj Kumar Tiwari v. The Income Tax Officer

Parties Involved

Facts Summary

The assessee, Suraj Kumar Tiwari, filed his income return for the Assessment Year 2017-18 declaring a total income of Rs.2,10,140/- under the head income from other sources. The case was selected for scrutiny, and the Assessing Officer issued a notice under section 133(6) of the Income Tax Act, 1961. The assessee provided a written reply on 16.12.2019. The Assessing Officer completed the assessment under section 143(3) of the Act, assessing the income of the assessee as Rs.6,72,360/-. The Assessing Officer invoked the provisions of section 115BBE of the Act and initiated penalty proceedings under section 271AAC of the Act. The assessee appealed to the First Appellate Authority, who partly allowed the appeal, reducing the addition to Rs.3,79,000/-. The assessee then appealed to the Income Tax Appellate Tribunal.…

Legal Issues

• 1. The assessee challenges the assessment made on income of Rs.6,72,360/-
• 2. The assessee challenges the addition of Rs.4,62,220/- made by the Assessing Officer, which was partly reduced to Rs.3,79,000/- by the First Appellate Authority.
• 3. The assessee challenges the findings and observations of both the lower authorities regarding the addition of Rs.3,79,000/-
• 4. The assessee challenges the decision of the First Appellate Authority to decide the appeal ex-parte without providing reasonable opportunity.

Judgment Outcome

Decided in favour of Assessee.

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