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ITAT Remits Case on Cash Deposits Claimed as father’s land sale proceeds
Case Law Details
- Case Name
- Rahul Kumar Vs ITO (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2012-13
- Courts
- All ITAT, ITAT Delhi
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Rahul Kumar Vs ITO (ITAT Delhi)
The Income Tax Appellate Tribunal (ITAT) in Delhi has remitted the case of Rahul Kumar back to the Commissioner of Income-tax (Appeals) [CIT(A)] for a fresh adjudication. The appeal concerns the assessment year 2012-13, where the assessee’s bank deposits were deemed unexplained by the Assessing Officer (AO). The assessee claimed that the cash deposits were proceeds from a land sale by his father, but failed to provide sufficient evidence to support this claim.
The AO had passed an ex parte order due to the assessee’s non-compliance with multiple noti...
