DINESH JAT,SAGAR vs. CIT(A), NFAC
What did the Tribunal hold?
The Tribunal restored the quantum appeal to the AO for fresh consideration, allowing the assessee to produce evidence. The penalty was deleted as it was premature pending the fresh assessment.
What were the facts?
The assessee failed to file a return of income and did not comply with notices for reassessment proceedings initiated due to cash deposits in his bank account. The assessment and penalty orders were passed ex parte.
What were the issues?
Whether the ex parte assessment and penalty were valid given the assessee's alleged lack of technical knowledge and non-receipt of notices, and whether the addition of entire cash deposits as income was justified.
Which sections of the Income-tax Act were involved?
Section 147,Section 144,Section 271(1)(c),Section 69A,Section 44AD,Section 273B
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, JABALPUR BENCH, JABALPUR
Before: SH. KUL BHARAT & SH. NIKHIL CHOUDHARY
PER NIKHIL CHOUDHARY, A.M.
These two appeals have been filed by the assessee against the separate orders of the ld. CIT(A), NFAC under section 250 of the Income Tax Act, 1961 dated 23.10.2024 and 18.03.2025, dismissing the appeals of the assessee against the assessment order passed under section 147 r.w.s. 144 on 17.09.2021 and the penalty order passed under section 271(1)(c) on 9.02.2022, both for the assessment year 2013-14. As both the orders emanate out of common issues, they are being taken up together for the sake of convenience. The grounds of appeal are as under: - “1. That 1. Prayer to Restore the Appeal and Consider Submission on Merits The appellant most respectfully submits that
The order continues below.
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