AMIT KUMAR,ALLAHABAD vs. INCOME TAX OFFICER RANGE-2(1), ALLAHABAD

ITA 122/ALLD/2019Status: DisposedITAT Allahabad04 August 2021AY 2005-065 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal noted that the assessee was given a brief period to produce all necessary details and evidence. Considering a similar case of the co-owner being remanded, the Tribunal set aside the CIT(A)'s order.

What were the facts?

The assessee's assessment was reopened to investigate unexplained investment in property. The Assessing Officer made additions for unexplained investment and bank deposits, which were confirmed by the CIT(A). The assessee argued that he was not given sufficient opportunity to produce evidence and witnesses.

What were the issues?

Whether the assessment order was passed ex-parte without providing adequate opportunity to the assessee to produce evidence and whether the additions made under Section 69 and Section 68 were justified.

Which sections of the Income-tax Act were involved?

Section 144,Section 147,Section 148,Section 69,Section 68

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ALLAHABAD ‘SMC’ BENCH, ALLAHABAD

Before: SHRI.VIJAY PAL RAO

For Appellant: Mr. Praveen Godbole, C.A
For Respondent: Mr. A.K. Singh, Sr. DR
Hearing: 02.08.2021

PER SHRI VIJAY PAL RAO, JUDICIAL MEMBER:

This appeal by the assessee is directed against the order dated 27.08.2019 of CIT(A) for the assessment year 2005-06. The assessee has raised the following grounds. 1-That in any view of the matter ex-parte assessment order dated 24.12.2009 passed u/s 144/147 of the IT Act by the assessing officer and his action as confirmed by the learned Commissioner of Income Tax (Appeal) dated 27.08.2019 by his order dated 27.08.2019 passed without appreciating the correct facts are bad both on the facts and in law and therefore the declared income should have been accepted in the facts and circumstances of the case. 2-That in any view of the matter the notice u/s 148 is illegal, invalid an

The order continues below.

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