Tapaswini Mangesh Mhaske Vs ITO

Parties Involved

Facts Summary

The assessee, Tapaswini Mangesh Mhaske, was identified as a non-filer. Information was received that she deposited cash of ₹10.00 Lakhs into her bank account and purchased an immovable property worth ₹82.26 Lakhs. The case was reopened under section 148 of the Income-tax Act, 1961. The Assessing Officer (AO) completed the proceedings ex-parte and imposed a penalty equivalent to 100% of the sought-to-be evaded tax due to wilful concealment of income. The assessee filed separate appeals against the ex-parte assessment and penalty orders, which were dismissed by the first appellate authority. The assessee then filed twin appeals before the Income Tax Appellate Tribunal (ITAT) challenging the ex-parte dismissal on the ground of violation of the principle of natural justice.…

Legal Issues

• 1. Violation of the principle of natural justice due to insufficient opportunity granted to the assessee to prove her claims.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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