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Addition confirmed by CIT(A) by passing ex-parte order needs fresh consideration: ITAT Visakhapatnam
Case Law Details
- Case Name
- Kona Shanthi Kumari Vs Assessment Unit (ITAT Visakhapatnam)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2013-14
- Courts
- All ITAT, ITAT Visakhapatnam
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Kona Shanthi Kumari Vs Assessment Unit (ITAT Visakhapatnam)
ITAT Visakhapatnam remitted the matter since addition confirmed by CIT(A) by passing ex-parte order as assessee didn’t appeared nor complied to the notices. Accordingly, matter remitted back for fresh consideration.
Facts- Assessee is an individual and has not filed her return of income for the A.Y. 2018-19. AO observed that assessee has purchased 2.66 Acres of immovable property for a consideration of Rs. 13,50,000/- by way of cash and assessee failed to explain the sources, the sum of Rs. 13,50,000/- remains unexplained. Thus, AO ...
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