RAVINDRA MALI,CHIKODI, BELAGAVI vs. INCOME TAX OFFICER, WARD - 1, NIPANI
What did the Tribunal hold?
The Tribunal found that the assessee could not appear before the NFAC due to a communication breakdown with their authorized representative. Therefore, the matter was remanded to the NFAC for a fresh decision.
What were the facts?
The assessee, engaged in contract execution, filed a return of income. The Assessing Officer made an addition of Rs. 26,42,494/- for unexplained cash deposits. The assessee's appeal before the NFAC was dismissed ex parte.
What were the issues?
Whether the assessee was denied a reasonable opportunity of being heard by the NFAC due to circumstances beyond their control, and if so, whether the matter should be remanded for fresh adjudication.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, PANAJI BENCH, PANAJI – VIRTUAL COURT
Before: SHRI INTURI RAMA RAO & SHRI S. S. VISWANETHRA RAVI
ORDER
Recent GST High Court judgments
Search GST case law →- M/S. Mehra Mac Industries Private Limited vs. The Deputy State Tax OfficerTelangana · 30 Oct 2026
- Santosh Das And Anr. vs. Union Of INDIACalcutta · 30 Oct 2026
- M/S Rama Krishna Industries vs. State Of Hp And OthersHimachal Pradesh · 30 Oct 2026
- Smt Usha W/O Shri Tarun vs. Union Of INDIARajasthan · 29 Oct 2026
- M/S Maruti Nandan Minetech Private Limited vs. The Joint CommissionerRajasthan · 29 Oct 2026
