Davis Jenny Vs DCIT (ITAT Bangalore)
In the case of Davis Jenny vs. DCIT, the Income Tax Appellate Tribunal (ITAT) Bangalore has remitted the matter back to the First Appellate Authority (FAA) for a fresh adjudication due to procedural issues. The appeal concerns the assessment year 2017-18, where the assessee, Davis Jenny, filed a return showing an income of ₹49,17,790. During scrutiny, the Assessing Officer (AO) identified a ₹30,55,000 cash deposit in the assessee’s bank account, attributing part of it to amounts received from various individuals and cash in hand. Despite the assessee’s responses, the AO added ₹10 lakh to the taxable income and applied a high tax rate under Section 115BBE.
The FAA, handling the appeal, issued six notices which the assessee failed to comply with. This non-compliance led the FAA to dismiss the appeal ex parte. Davis Jenny challenged this decision, asserting that the notices may have been delivered to the spam folder, which hindered their ability to respond. The ITAT, recognizing the potential communication issues, directed a fresh review of the appeal. The tribunal emphasized the need for the assessee to update contact details and fully cooperate with the proceedings. This decision aims to ensure the case is adjudicated fairly, allowing the assessee an opportunity to present their evidence properly.
