Old Lady’s Inability Leads to Ex-Parte Orders – ITAT Restores Cash Deposit Case for Fresh Assessment

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 proc...