Appeals Cannot Be Rejected Solely for Non-Filing of ITR: ITAT Amritsar

Abdul Hamid Nachar Vs ITO (ITAT Amritsar) Abdul Hamid Nachar was an individual facing appeals related to three different assessment years (2016-17, 2018-19, and 2019-20). He had failed to file income tax returns for any of these years despite making substantial cash deposits totaling over ₹7 crore across various bank accounts. The Assessing Officer (AO) completed ex-parte assessments for all three years, determining a total income of ₹3.23 crore for AY 2016-17, ₹1.94 crore for AY 2018-19, and ₹2.74 crore for AY 2019-20. The first appellate authority, the Commissioner of Income Tax (App...