AKASH SINGH CHAWLA,NEW DELHI vs. ITO WARD - 44(1), NEW DELHI

PDF · subscribers
ITA 6570/DEL/2019Status: DisposedITAT Delhi27 October 2021AY 2011-122 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the assessee's appeal was not maintainable as the grounds raised were not specific and lacked substantiation. The Tribunal also noted that the assessee had not filed a return of income and had not complied with notices, leading to an ex-parte assessment.

What were the facts?

The Assessing Officer (AO) initiated reassessment proceedings under Section 147 as the assessee failed to file a return for AY 2011-12. The AO noted cash deposits of Rs. 14,51,000 in the assessee's savings bank account and proceeded to assess this amount as income after non-compliance with notices.

What were the issues?

Whether the reassessment proceedings were validly initiated and whether the assessee was denied natural justice by the lower authorities. The primary issue revolves around the assessee's failure to file a return and comply with notices.

Which sections of the Income-tax Act were involved?

Section 147,Section 148,Section 142(1),Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI

For Appellant: Shri Daljeet Singh, Adv
For Respondent: Ms. Sangeeta Yadav, Sr.D.R
Hearing: 27.10.2021Pronounced: 27.10.2021

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, NEW DELHI BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER (THROUGH VIDEO CONFERENCING) (Assessment Year : 2011-12) Akash Singh Chawla Vs. ITO J-98, Vikas Puri, Ward – 44(1) New Delhi – 110018 New Delhi PAN : APRPC 8669 M (APPELLANT) (RESPONDENT) Assessee by Shri Daljeet Singh, Adv Revenue by Ms. Sangeeta Yadav, Sr.D.R. Date of hearing: 27.10.2021 Date of Pronouncement: 27.10.2021 ORDER PER ANIL CHATURVEDI, AM:

This appeal filed by the assessee is directed against the order dated 24.06.2019 of the Commissioner of Income Tax (Appeals)-15, Delhi relating to Assessment Year 2011-12.

2.

The relevant facts as culled from the material on records are as under :

3.

Assessee is an individual. AO noted that no return of income for A.Y. 2011-12 was filed by the assessee. AO received information from ITD system that aggregate cash deposit of Rs.14,51,000/- has been made in the Saving Bank Account of the assessee. AO accordingly issued notice u/s 148 of the Act. AO has noted that notices issued u/s 142(1) had remained uncomplied by the assessee. He thereafter vide order dated 29.11.2018 passed assessment order u/s 144/147 of the Act and assessed the income at Rs. 14,51,000/-. Aggrieved by the order of AO, assessee carried the matter before the CIT(A) who vide order dated 24.06.2019 in Appeal No.128/18-19 dismissed the appeal of the assessee. Aggrieved by the order of CIT(A), assessee is now in appeal and has raised the following grounds of appeal: “1. No notice was served to the Appellant.

2. The income of the Appellant was not taxable during the year. 3 . The cash deposited in savings bank account of the Appellant was treated as income of the Appellant for the year under consideration.

4. No opportunity was afforded to the appellant by the CIT(A) by refusing to accept Rule 46-A application and to submitted evidence and documents of the appellant and by not putting on record the application at the time of hearing of the Appeal and denying the Appellant to get natural justice.

5. The CIT(A) took only one contention of the Submissions of the Appellant for passing his order i.e. non receipt of the notices by the Appellant and did not considered other contention, citations and Higher court orders which the Appellant submitted to be considered and passed a non speaking and illogical order.”

More judgments on Section 147

All 49,210 judgments and leading authorities on Section 147 →

Recent GST High Court judgments

Search GST case law →