Case Law Details
Mohd Shahid Mohd Yusuf Qureshi Vs DCIT (ITAT Mumbai)
The case of Mohd Shahid Mohd Yusuf Qureshi vs. DCIT (ITAT Mumbai) pertains to an appeal against an order dated 15/06/2023 passed by the Commissioner of Income-tax (Appeals)-47, Mumbai. The appeal addresses the denial of proper opportunity leading to an ex-parte order and subsequent remand by the Mumbai ITAT.
The appeal arises from a search and seizure action under section 132 of the Income-tax Act, 1961, where cash amounting to Rs.17,10,000/- was seized from the assessee. Despite the assessee’s claims regarding the source of the cash, the Assessing Officer added the amount to the assessee’s income, along with additional adjustments. The Commissioner affirmed these additions, leading to the appeal before the Tribunal.
Notably, the assessment proceedings occurred during the Covid-19 period, raising concerns about the adequacy of the opportunity provided to the assessee. Both the Assessing Officer and the Commissioner sustained the additions primarily due to the lack of relevant documents or explanations from the assessee.
The Tribunal observed the denial of a proper opportunity of being heard, emphasizing the need for justice and fair adjudication. Consequently, the order was remanded to the Commissioner for a fresh decision, provided the assessee deposits Rs.11,000/- in the Prime Minister’s National Relief Fund (PMNRF) within 30 days.
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