Surendra Singh, Chipiyana Khurd v. Income Tax Officer, Ward 3(2), A-2D, Aaykar Bhawan, Sector-24, Uttar Pradesh 201301

Parties Involved

Facts Summary

The assessee, Surendra Singh, filed an appeal against an assessment order dated 28.12.2018 passed under section 143(3) read with section 147 of the Income Tax Act, 1961, which resulted in an addition of Rs. 19,42,983/- under section 69A of the Act due to cash deposits in the assessee's bank account. The Commissioner of Income Tax (Appeals) issued notices under section 250 of the Act, but these were not served on the assessee. Consequently, the assessee could not appear or make submissions before the CIT(A). The appellant's representative, Shri Sumit Gupta, argued that the assessee has a strong case on merits and can substantiate the source of the money deposited in the bank account. The respondent's representative, Shri Sanjay Tripathi, defended the order, stating that the CIT(A) had issued multiple notices to the assessee, which the assessee failed to respond to.…

Legal Issues

• 1. Whether the notices issued by the CIT(A) were served on the assessee?
• 2. Whether the assessee should be given an opportunity to make submissions before the CIT(A)?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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