ITAT sets aside Ex-Parte Addition Due to Assessee’s Illness, Husband’s Death; Remands Case to CIT(A)

Bachan Kaur Vs ITO (ITAT Chandigarh) In the case of Bachan Kaur Vs ITO, the ITAT Chandigarh addressed an appeal regarding an ex-parte addition of ₹29.5 lakh made to the income of the assessee for the assessment year 2010-11. The case was reopened based on AIR information indicating significant cash deposits in the assessee’s bank account at the State Bank of India, Pehowa. Subsequently, notices were issued under Section 142(1) of the Income Tax Act, 1961, but the assessee failed to respond due to her illness and the recent death of her husband. Consequently, the Assessing Officer issue...