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Rs. 2.52 Cr Addition Set Aside – Ex-Parte Assessment Restored Due to Communication Failure & Lack of Opportunity
Case Law Details
- Case Name
- Rishiraj Radheshyam Gupta Vs DCIT (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2016-17
- Courts
- All ITAT, ITAT Mumbai
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Rishiraj Radheshyam Gupta Vs DCIT (ITAT Mumbai)
Mumbai ITAT set aside an ex-parte assessment involving ₹2.52 crore addition for alleged unexplained property investment, holding that the assessee was denied effective opportunity due to communication and procedural lapses.
The Tribunal observed:
Assessment was completed u/s 144 ex-parte due to non-compliance
Notices were sent to old address and email IDs not under assessee’s control
The assessee, a senior citizen, was dependent on his CA and unaware of proceedings
CIT(A) also passed order without proper consideration of facts and evidence
...
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