VIJAY RATHI,ITARSI vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-ITARSI, ITARSI

Bench: Shri Kul Bharatassessment Year: 2012-13 Vijay Rathi L/H Manisha V. Dcit, Circle Rathi 109, Aaykar Bhawan, C/O Rathi Dal Mill, Surajganj, Hoshangabad Road, Main Road, Itarsi-461111. Bhopal-462011. Pan:Agmpr6103K (Appellant) (Respondent) Appellant By: Shri Sapan Usrethe, Adv. Respondent By: Shri Bharat Sheogankar, Sr. Cit(Dr) Date Of Hearing: 08 01 2025 Date Of Pronouncement: 09 01 2025 O R D E R

1. The learned Commissioner of Income tax (Appeal) NFAC was not justified in passing exparte order without appreciating that appellant was prevented with reasonable cause in not filing the response as he was not aware of fixation of case. 2. The learned Commissioner of Income tax (Appeal) NFAC was not justified in passing exparte order without appreciating that the appellant

PUNJAB HOUSE,JABALPUR vs. INCOME TAX OFFICER, WARD 2(1)

In the result, the appeal of the assessee is allowed

Bench: Shri Kul Bharatassessment Year: 2017-18 Punjab House V. Income Tax Officer, 1, Star Complex, Opp Dominos, Ward-2(1) Jyoti Talkies Road, Napier Town Annexe Building, Aayakar Jabalpur, Madhya Pradesh- Bhawan, Napier Town, 482001. Jabalpur-Madhya Pradesh-482001. Pan: Aaqfp3056R (Appellant) (Respondent) Appellant By: Shri G. N. Purohit, Sr. Advocate. Respondent By: Shri Alok Bhura, Sr. Dr Date Of Hearing: 18 09 2025 Date Of Pronouncement: 30 09 2025 O R D E R

1. That Ld. AO in the assessment order framed has disallowed Rs.30,77,800.00 out of cash deposits in bank during the demonetization period on the pretext and notion and disregarding cash book and audited accounts submitted that opening cash on date of demonetization (08.11.2016) is Rs.1,12,700/- and remaining are SBN received during demonetization from debtors of earlier