ITAT Restores Ex Parte Assessment Order U/s.144 Due to Assessee’s Old Age

Vinod Kumar Garg Vs ITO (ITAT Delhi) Income Tax Appellate Tribunal (ITAT) Delhi addressed the appeal filed by Vinod Kumar Garg concerning the assessment year 2012-13. The case arose from an ex-parte order passed by the Commissioner of Income Tax (Appeals) [CIT(A)], upholding the assessment under Sections 147 and 144 of the Income Tax Act, 1961. The assessment included additions of ₹7.42 lakh for alleged unexplained property investments and ₹44.5 lakh for unexplained cash deposits. The appellant argued that the assessment and reassessment proceedings were procedurally flawed, illegal, and a...