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Illness of authorised signatory justifies second chance: ITAT restores cash-deposit additions to AO
Case Law Details
- Case Name
- Ramsons Aqua Limited Vs Assessing Officer (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2017-18
- Courts
- All ITAT, ITAT Delhi
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Ramsons Aqua Limited Vs Assessing Officer (ITAT Delhi)
Delhi ITAT condoned delay & set aside ex-parte assessments framed u/s 144/147 & 143(3), restoring the matters to the file of AO for fresh adjudication. Tribunal noted that both assessment as well as first appellate proceedings remained uncontested due to serious & multiple ailments suffered by the authorised signatory of the Assessee, a fact supported by medical evidence. Additions were mainly on account of cash deposits, for which Assessee claimed to possess complete documentary support. Holding that ends of justice re...
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