Case Law Details
Satyabhama Avadhanula Karimnagar Vs ACIT (ITAT Hyderabad)
I find the Assessing Officer on the basis of inquiry conducted u/s 131(1)(d) made addition of Rs.22.00 lakhs being unexplained cash found from the possession of the assessee and made addition of the same u/s 69A rws 115BBE of the I.T. Act. I find the learned CIT (A) upheld the action of the Assessing Officer the reasons of which have already been reproduced in the preceding paragraphs. It is the submission of the learned Counsel for the assessee that the learned CIT (A) has passed an ex-parte order and in the interest of justice, the assessee should be given one more opportunity to substantiate the cash so found. Considering the totality of the facts of the case and in the interest of justice, I deem it proper to restore the issue to the file of the learned CIT (A) with a direction to grant one last more opportunity to the assessee to substantiate her case and decide the issue as per fact and law. The assessee is also hereby directed to appear before the learned CIT (A) and to substantiate her case without seeking any adjournment under any pretext failing which the learned CIT (A) is at liberty to pass appropriate order as per law. I hold and direct accordingly. The grounds raised by the assessee are accordingly allowed for statistical purposes.
FULL TEXT OF THE ORDER OF ITAT HYDERABAD
This appeal filed by the assessee is directed against the order dated 25.02.2022 of the learned CIT (A)-11, relating to A.Y 2019-20.
2. Facts of the case, in brief, are that the assessee is an individual working as Anganwadi Teacher at Gumnoor Village, Manthani Mandal, Karimnagar District and was deriving income from salary during the year under consideration. The assessee has not filed original return of income u/s 139(1) for the AY under consideration. Based on the information received from Control Room, Income Tax Department, Hyderabad on 22.10.2018 about the availability of cash in the premises of the assessee, a commission u/s 131(1)(d) of the Act was issued to ITO Ward-4, Karimnagar to carry out necessary enquiries. In course of enquiry, it was found that the assessee Smt. Satyabhama Avadhanula, along with her son Sri Varahala Surendar, who is working as Village Revenue Officer at Mallaram Village, Malhalrao Mandal, Jayashankar Bhupalpally District were in possession of cash of Rs.22,50,500/- out of which the assessee was not able to explain the sources satisfactorily to the extent of Rs.22,OO,OOO/. Therefore, a warrant u/s 132 of the Act was executed on 23.10.2018 and cash of RS.22,OO,000/- was seized from the assessee.
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