Trupti Ashishkumar Desai Vs ITO

Parties Involved

Facts Summary

The assessee, Trupti Ashishkumar Desai, filed an appeal against the order of the Commissioner of Income Tax (Appeals) dated 06/03/2024 for the Assessment Year 2011-12. The assessee raised several grounds of appeal, including the order being bad in law, errors in law and fact by the CIT(A) in confirming the addition of Rs. 7,00,130/- under Section 69 of the Act, reopening of assessment without any escapement on part of the appellant, unjustified initiation of penalty under Section 271(1)(c), and unjustified charging of interest under Sections 234A, 234B, and 234C. The assessee's authorized representative submitted that the CIT(A) passed the ex parte order without giving a fair and reasonable opportunity to the assessee. The revenue's senior departmental representative submitted that the assessee was given ample opportunity by the lower authorities, but the assessee did not avail such opportunity. The assessee's authorized representative submitted that the assessee missed his opportunity in making compliance to the notices issued by the lower authorities. The assessee has a good case on merit and is likely to succeed if one more opportunity is allowed to the assessee to contest the case on merit.…

Legal Issues

• 1. The order passed by lower authorities is bad in law and required to be quashed.
• 2. Ld. JCIT(A) erred in law and on facts in confirming addition of Rs. 7,00,130/- u/s 69 of the Act.
• 3. Ld. JCIT(A) erred in law and on facts in reopening of assessment without observing any escapement on part of appellant.
• 4. Initiation of penalty u/s 271(1)(c) is unjustified.
• 5. Charging of interest u/s 234A, 234B, 234C and unjustified.

Judgment Outcome

Decided in favour of Assessee.

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