Ex-Parte Best Judgment Assessment and Non-Speaking Appellate Order Set Aside: ITAT Allahabad in M/s Anil Kumar Sunil Kumar vs DCIT

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My Tax Expert
12/02/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 323
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Facts of the CaseThe assessee, M/s Anil Kumar Sunil Kumar, is a partnership firm engaged in wholesale trading of hardware and sanitary fittings. For Assessment Year 2018-19, the Assessing Officer completed the assessm...

Entire Bank Deposits Cannot Be Treated as Unexplained Money Without Proper Verification: ITAT Allahabad in Deepak Auto Sales vs ITO

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My Tax Expert
12/02/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 331
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Facts of the CaseThe assessee, M/s Deepak Auto Sales, engaged in the business of purchase and sale of two-wheelers as a sub-dealer of Honda motorcycles at Kunda, Pratapgarh, did not file its return of income for Asses...

Dismissal of Appeal for Non-Prosecution Without Speaking Order Violates Section 250(6): ITAT Allahabad in Uma Kesharwani vs ITO

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My Tax Expert
12/02/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 349
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Facts of the CaseThe assessee, Smt. Uma Kesharwani, was originally assessed under Section 143(3) of the Income Tax Act for Assessment Year 2013-14 on 10.02.2016, determining total income at ₹4,69,460 as against retu...

Ex-Parte Reassessment and Appellate Dismissal for Non-Prosecution Set Aside: ITAT Allahabad in Shatrughan Maurya vs Assessment Unit

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My Tax Expert
12/02/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 310
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Facts of the Case The assessee, Shri Shatrughan Maurya, did not file his return of income for Assessment Year 2018-19. Based on information available with the Department, it was noted that the assessee had deposi...

Delay in Filing Appeal Due to Medical Reasons Must Be Condoned: ITAT Allahabad in Rakesh Kumar Srivastava vs ITO

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My Tax Expert
12/02/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 373
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Facts of the CaseThe assessee, Shri Rakesh Kumar Srivastava, filed an appeal for Assessment Year 2021-22 against the appellate order dated 03.12.2024 passed by the Commissioner of Income Tax (Appeals). An intimation u...

Ex-Parte Best Judgment Assessment and Appellate Dismissal Without Opportunity Set Aside: ITAT Allahabad in Mukesh Kumar Tiwari vs ITO (NFAC)

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My Tax Expert
12/02/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 319
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Facts of the CaseThe assessee, Shri Mukesh Kumar Tiwari, did not file his return of income for Assessment Year 2017-18. The Assessing Officer issued notice under Section 142(1) of the Income Tax Act on 14.03.2018 requ...

Appeal Withdrawn on Opting Vivad Se Vishwas Scheme 2024: ITAT Allahabad in Dharam Pal Singh vs ITO

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My Tax Expert
12/02/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 315
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Facts of the CaseThe assessee, Shri Dharam Pal Singh, filed an appeal before the Income Tax Appellate Tribunal, Allahabad Bench, for Assessment Year 2012-13 against the appellate order dated 24.09.2024 passed by the C...

Dismissal of Appeal In-Limine Without Adequate Opportunity Is Unsustainable: ITAT Allahabad in Kesarwani Brothers vs DCIT

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My Tax Expert
12/02/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 274
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Facts of the CaseThe assessee, M/s Kesarwani Brothers, filed an appeal against the order dated 16.12.2024 passed by the Commissioner of Income Tax (Appeals), Lucknow-3 for Assessment Year 2018-19, whereby the appeal w...

Ex-Parte Appellate Order Passed Without Proper Service of Notice Set Aside: ITAT Allahabad in Jai Prakash Jaiswal vs CIT(A)

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My Tax Expert
12/02/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 275
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Facts of the CaseThe assessee, Shri Jai Prakash Jaiswal, filed an appeal against the appellate order dated 04.10.2024 passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, for Ass...

Addition by Applying Presumptive Profit Rate Without Proper Opportunity Unsustainable: ITAT Allahabad in Anita Devi vs Assessment Unit (Delhi)

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My Tax Expert
12/02/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 286
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Facts of the CaseThe assessee, Smt. Anita Devi, filed an appeal against the appellate order dated 28.11.2024 passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi for Assessment Ye...