Veena Singh vs. Income-tax Officer, Ward 2(3), Gwalior

Parties Involved

Facts Summary

The assessee, Veena Singh, filed a belated return of income on 26.03.2016, declaring total income of ₹2,51,170/-. The case was selected for scrutiny due to a mismatch in contract receipts/fees and TDS credits. Statutory notices under Sections 142(1) and 143(2) were issued. The assessee filed a revised return on 12.01.2017, but it was not accepted due to the belated filing of the original return. The Assessing Officer issued a notice under Section 142(1) with a detailed questionnaire, which went unanswered. Based on discrepancies and lack of explanations, the Assessing Officer made additions to the assessee's income. The assessee filed an appeal before the Commissioner of Income-tax (Appeals), who dismissed the appeal ex parte. The assessee filed a second appeal challenging the additions made by the Assessing Officer.…

Legal Issues

• 1. Whether the appeal is time-barred?
• 2. Whether the first appellate authority passed the order ex parte without substantial discussion on the merits?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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