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 lack of evidence.
The assessee’s representative argued that non-compliance was due to ill health and hospitalization, leading to her death in 2018. It was contended that the orders of the AO and CIT(A) violated principles of natural justice as the deceased assessee was unable to provide explanations. The representative requested another opportunity to present the case before the AO with adequate evidence. The revenue department raised no objections to a remand but emphasized the need for strict compliance by the assessee.
After reviewing the circumstances, ITAT noted that the assessee was consistently non-cooperative during the proceedings before the AO and CIT(A), despite being issued multiple notices. However, the Tribunal acknowledged the representative’s submissions regarding health-related challenges and the subsequent demise of the assessee. Emphasizing the principles of natural justice, ITAT decided that the case warranted a fresh examination.
