Taga Ram Sharma vs. DCIT

Parties Involved

Facts Summary

The assessee, Taga Ram Sharma, filed an appeal against the order of the Commissioner of Income Tax (Appeals) dated 10/11/2022 for the Assessment Year 2015-16. The assessee raised several grounds of appeal, including the rejection of the appeal being bad in law, bad in facts, and without jurisdiction. The assessee also claimed that the order was against the principle of natural justice and that the addition of Rs. 8,90,170/- in respect of disallowance of expenditure was erroneous. The assessee filed an application for condonation of delay in filing the appeal, stating that they were unaware of the dismissal of the appeal and that the email-id stated in Form No.35 did not belong to them. The Tribunal condoned the delay and directed the assessee to prove that they had not filed the letter dated 02/08/2019 showing willingness to withdraw the appeal. If proven, the Ld. CIT(A) was directed to decide the appeal on merit after hearing the assessee.…

Legal Issues

• 1. Whether the order passed by the Ld. CIT (A) is bad in law, bad in facts, and without jurisdiction.
• 2. Whether the order was against the principle of natural justice.
• 3. Whether the addition of Rs. 8,90,170/- in respect of disallowance of expenditure was erroneous.

Judgment Outcome

Decided in favour of Assessee.

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