Income Tax Appellate Tribunal Delhi Bench ‘G’, New Delhi
ITA No. 1826/Del/2022
Before Dr. B. R. R. Kumar, Accountant Member and Sh. Yogesh Kumar US, Judicial Member
Case Details
Case Number: ITA 1826/DEL/2022
Appellant: Surat, New Delhi
Respondent: ACIT, Central Circle-27, New Delhi
Assessment Year: 2017-18
Case Filed On: 2022-08-12
Order Type: Final Tribunal Order
Date of Order: 2023-05-23
Pronounced On: 2023-05-23
Case Summary
The appellant, Surat, New Delhi, filed an appeal against the orders of ld. CIT(A)-29, New Delhi dated 17.12.2021 and 17.01.2022.
Grounds of Appeal
The order passed by CIT (A) – 29, New Delhi is contrary to facts and bad in law.
The CIT (A) was not justified in upholding the assessment order by passing an ex-parte appellate order without providing adequate and reasonable opportunity of being heard to the appellant.
The CIT (A) erred in upholding the addition of Rs. 21,03,84,270/- made in the assessment order on account of cash deposited in the bank account.
The CIT (A) was not justified in upholding an estimated addition of Rs. 31,97,29,048/- by treating 20% of the total turnover as net profit of the appellant.
Order Details
The appeal was decided based on the material available on record as the appellant failed to comply with the notices issued by the ld. CIT(A). The matter was remanded to the file of the ld. CIT(A) to adjudicate the issue on merits. The appeals of the assessee were allowed for statistical purposes.
Order pronounced in the open court on 23rd May, 2023.
Presiding Officers: Dr. B. R. R. Kumar, Accountant Member Sh. Yogesh Kumar US, Judicial Member
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