Ex-parte order passed without considering submission is non-speaking order

Leela Devi Jain Vs ITO (ITAT Jaipur)

ITAT Jaipur held that ex-parte order passed without considering and dealing with the submission of the assessee is a non-speaking order. Accordingly, matter remanded.

Facts- The assessee had deposited cash at Rs. 28,70,000/- in his saving bank account. The assessee had filed her return of income on 30.03.2015 being belated showing total income of Rs. 1,77,350/-. Since no return of income was filed within time allowed u/s 139 and also the income disclosed by the assessee in her belated return, prima facie, does not justify the source of cash deposited, therefore, proceeding u/s 147 was initiated and notice u/s 148 was issued on 29.03.2018 after recording reasons and getting.

AO noted that the assessee failed to prove the genuineness of these transaction as well as credit worthiness of the credit in the bank account and since the assessee failed to discharge her burden to prove the genuineness of the transaction as well as identity and creditworthiness of the credit entry of Rs. 8,68,028/-, the same was treated as unexplained income of the assessee withing the meaning of section 68 of the Act.

CIT(A) passed ex-parte order. Being aggrieved, the present appeal is filed.

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