Death of Assessee Excuses Non-Compliance, Evidence Prevails

Kaveri V. Joshi Vs ACIT (ITAT Kolkata) Death of Assessee, No Response—But Evidence Speaks: ITAT Grants Full Relief on Cash Deposit Addition- Cash Deposits Fully Explained from Past Withdrawals: CIT(A) Looked at Only One Bank A/c—ITAT Considers All & Deletes 69A Addition Kolkata ITAT ‘SMC’ Bench in Mrs. Kaveri V. Joshi (L/H of Late Vinoy Pandharinath Joshi) vs ACIT (ITA No.1281/Kol/2025, AY 2017-18, order dated 23-12-2025) allowed the assessee’s appeal and deleted the entire addition of ₹12.71 lakh made u/s 69A, holding that cash deposits during FY 2016-17 stood fully explained...