Bankim Harrai Vashi Vs DCIT (ITAT Surat)
The Income Tax Appellate Tribunal (ITAT), Surat Bench, considered an appeal against an order passed by the Commissioner of Income Tax (Appeals), NFAC, relating to Assessment Year 2016-17. The assessee had filed a return declaring total income of Rs.57.20 lakh and exempt income of Rs.65.88 lakh. During scrutiny assessment, the Assessing Officer found that a gift of Rs.30 lakh received from the assessee’s mother was not properly explained and added the amount as unexplained cash credit under Section 68 of the Income Tax Act.
The assessee challenged the addition before the CIT(A). It was submitted that notices were requested not to be sent to the e-mail address mentioned in Form 35. However, the CIT(A) issued notices on three occasions and dismissed the appeal ex parte for non-prosecution.
Before the ITAT, the assessee filed an application under Rule 29 seeking admission of additional evidence, including SBI bank statements and Central Bank of India passbook entries of the assessee’s mother, to establish the source of the gift. The assessee requested another opportunity to present the evidence before the Jurisdictional Assessing Officer (JAO). The Revenue also agreed that the matter could be remanded for verification of the additional evidence.
