The appeal by Navdeep Singh, residing at B-387, 2nd Floor, Nehru Ground, NIT Faridabad, challenges the ex-parte order of the learned CIT(A), Dibrugarh, for the assessment year 2015-16.
The case pertains to an addition of Rs.6,05,500 made by the Assessing Officer (AO) to Navdeep Singh’s income, which he declared as Rs.1,80,000. The addition was based on unexplained cash deposits noted during the assessment.
The initial appeal to the CIT(A) was dismissed due to lack of prosecution as Navdeep Singh did not appear. Subsequently, the Tribunal reviewed the case, focusing on the legality of the addition without a proper hearing.
The Tribunal, led by Shri R.K. Panda, noted that the addition was made solely based on the cash deposits in the bank account without a satisfactory explanation from the assessee. However, considering the absence of a fair hearing at the lower levels, the Tribunal restored the issue to the CIT(A) for a detailed re-examination.
The case highlights the importance of procedural justice in tax assessments and the need for taxpayers to substantiate their claims. The Tribunal’s decision to remand the case back to the CIT(A) provides the assessee another opportunity to present his case adequately.
Tax Appeal Case Analysis: Navdeep Singh vs ITO Ward-2(1), Faridabad for AY 2015-16
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