Savitri Tyagi Vs ITO (Delhi High Court)
AO received AIR information that Assessee deposited Rs.54,00,000/- in her savings bank account & had not filed return for AY 2012-13. Notice u/s 148 was issued on 30.03.2019, followed by multiple notices u/s 142(1) & show cause notices u/s 144. No compliance was made. AO treated entire cash deposit as unexplained income u/s 69 & completed assessment ex parte. CIT(A) also dismissed the appeal ex parte due to non-appearance on five hearing dates.
Before Tribunal, AR submitted that Assessee is 71 years old, with limited understanding of tax proceedings, resulting in non-compliance before AO & CIT(A). Ld. AR assured full cooperation if one more opportunity is granted. DR did not oppose the request.
Tribunal observed that both assessment & appellate orders were ex parte and that Assessee’s age & circumstances justified granting another opportunity. In the interest of justice, Tribunal set aside both orders & restored matter to AO for de novo assessment, directing due opportunity to be given. Assessee was also directed to fully cooperate during proceedings as per undertaking. Appeal was allowed for statistical purposes.
FULL TEXT OF THE ORDER OF ITAT DELHI
This appeal by the Assessee is directed against the order of the ld. Commissioner of Income Tax, Appeal / ADDL/JCIT(A)-1, Mumbai, dated 19.03.2025, [hereinafter referred to as the ‘Ld. CIT(A)’] arising out of the assessment order dated 16.11.2019 passed under Section 144/147 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) by the Assessing Officer, Ward 2(1)(1), Ghaziabad (hereinafter referred to as the ‘Ld. AO’) pertaining to A.Y. 2012-13.
