Health Issues & Demise of Assessee: ITAT Orders Fresh Review of Ex-Parte Additions

Kiwans Farsuram Bhamwala Vs ITO (ITAT Surat) Income Tax Appellate Tribunal (ITAT) Surat reviewed the appeal filed by the late Kiwans Farsuram Bhamwala against the assessment order under Sections 144 and 147 of the Income Tax Act, 1961. The case pertained to the assessment year 2010-11, where cash deposits of ₹15,43,000 in the assessee’s bank account were deemed unexplained and added to her income under Section 69A. Both the Assessing Officer (AO) and the Commissioner of Income Tax (Appeals) [CIT(A)] dismissed the assessee’s case due to non-compliance with statutory notices and la...