Virender S/O Ram Niwas Vs. Income- Tax Officer Ward-4(5), Gurgaon

Parties Involved

Facts Summary

The case involves an appeal by Virender S/O Ram Niwas against the order of the National Faceless Appeals Centre Delhi (NFAC) dated 23.04.2024, pertaining to the assessment year 2012-13. The assessment order dated 13.11.2019 was passed by the Income Tax Officer Ward 4(5), Gurgaon under section 147 of the Income Tax Act, 1961. The assessee did not file a return of income for the assessment year 2012-13. The department had information that the assessee deposited cash of Rs 19,00,000/- in his bank account and received income from commission during the financial year 2011-12. A notice under section 148 of the Act was issued, but the assessee did not reply. The Assessing Officer completed the assessment by making an addition of Rs 1,48,06,994/- under section 69 of the Act. The assessee filed an appeal before the NFAC/CIT(A), which was dismissed, leading to this appeal before the Tribunal.…

Legal Issues

• 1. Whether the Ld. Commissioner of Income Tax (Appeals) [CIT(A)] erred in dismissing the appeal filed by the appellant against the assessment order without affording adequate opportunity of being heard and in violation of the principles of natural justice.
• 2. Whether the Ld. CIT(A) erred in dismissing the appeal in limine without adjudicating the grounds of appeal.
• 3. Whether the impugned assessment under section 147/144 is invalid for not serving the statutory notice under section 148 of the Act.
• 4. Whether the Ld. CIT(A) / Ld. AO erred in initiating proceedings under section 148 of the Act based on incorrect reasons.
• 5. Whether the Ld. CIT(A) erred in upholding the assessment order passed by the Ld. AO under section 147/144 of the Act in violation of principles of natural justice.
• 6. Whether the Ld. CIT(A)/AO erred in charging interest under Sections 234A/234B & 234C of the Act.

Judgment Outcome

Decided in favour of Assessee.

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