Tara Suthar Versus ITO, Ward 3(5), Jodhpur

Parties Involved

Facts Summary

Tara Suthar, the legal heir of the deceased assessee Govind Ram Suthar, filed an appeal against the appellate order passed by the National Faceless Appeal Centre, Delhi, for the assessment year 2017-18. The appeal was filed late due to the assessee's death and the subsequent process of registering the legal heir on the income tax portal. The assessee had filed an application for condonation of delay, which was admitted by the tribunal. The main issue in contention was the addition of Rs. 1,021,000 made by the assessing officer under section 69A of the Income Tax Act, 1961. The tribunal found that the assessment and appellate proceedings happened without the assessee getting any opportunity of hearing, and thus, the appeal was allowed for statistical purposes.…

Legal Issues

• 1. Whether the order passed by the CIT(A) is bad in law, bad in facts, and without jurisdiction?
• 2. Whether the CIT(A) erred in upholding the validity and legality of the assessment order?
• 3. Whether the CIT(A) grossly erred in sustaining the addition of Rs. 1,021,000 under section 69A?

Judgment Outcome

Decided in favour of Assessee.

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