Tulsi Ram Singh vs. Income Tax Officer

Parties Involved

Facts Summary

The assessee, Tulsi Ram Singh, filed an appeal against the order of the Learned Additional Joint Commissioner of Income Tax (Appeals) dated 25.03.2025 for the Assessment Year 2016-17. The assessment was completed under section 144 of the Income-tax Act, 1961 due to non-compliance from the assessee's side. The assessee argued that they did not receive the notices served by the Assessing Officer and the Additional Joint Commissioner of Income Tax (Appeals) through email, which led to their non-compliance. The assessee submitted detailed submissions and annexures on 21.03.2025 in response to a specific notice dated 10.03.2025. The Additional Joint Commissioner of Income Tax (Appeals) dismissed the assessee's appeal without considering the submitted details.…

Legal Issues

• 1. Whether the appeal of the assessee should be allowed and the matter remitted back to the Assessing Officer for denovo assessment?

Judgment Outcome

Decided in favour of Assessee.

Similar Judgements

• Ranveer Singh vs. ITO, Ward 2(1)(2), Agra

  Agra bench

• Test Jewellery Pvt. Limited

  Kolkata Bench benchAY 2012-2013Partly Allowed

• Sonu Khan Vs. ITO, Ward-4(3), Gurugram

  Delhi Bench benchAY 2012-13Allowed

• Md. Sarowar Hossain Purkait

• Deliverhealth Services Private Limited vs. DCIT, Circle 7 (1), Delhi

  Delhi Bench benchAY 2021-22Allowed

• Mr. Anil Kapoor vs. ITO, Ward 5(1)(1)

  F Bench, Delhi benchAY 2015-16Allowed