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Old Lady’s Inability Leads to Ex-Parte Orders – ITAT Restores Cash Deposit Case for Fresh Assessment
Case Law Details
- Case Name
- Savitri Tyagi Vs ITO (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2012--13
- Courts
- All ITAT, Delhi High Court
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Savitri Tyagi Vs ITO (Delhi High Court)
AO received AIR information that Assessee deposited Rs.54,00,000/- in her savings bank account & had not filed return for AY 2012-13. Notice u/s 148 was issued on 30.03.2019, followed by multiple notices u/s 142(1) & show cause notices u/s 144. No compliance was made. AO treated entire cash deposit as unexplained income u/s 69 & completed assessment ex parte. CIT(A) also dismissed the appeal ex parte due to non-appearance on five hearing dates.
Before Tribunal, AR submitted that Assessee is 71 years old, with limited understanding of tax proc...
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