Sarita Konda Vs ITO (ITAT Raipur)
ITAT Raipur restored the matter to the file of CIT(A) for fresh adjudication as intimation of fixation of hearing was sent via email, and no physical/ hard copy was sent, inspite of specifically stating in Form 35 that all notices/ communication to be sent in a mode otherwise through email.
Facts- During the course of assessment proceedings, the A.O observed that the assessee had made cash deposits of Rs.16,31,000/- in her bank account. Although it was the claim of the assessee that cash deposits in her bank account was the amount of alimony that she had received from her ex-husband viz. Shri K. Lalit Kumar pursuant to the decree of divorce on 19.04.2012 of the Hon’ble Family Court, Rajnandgaon, but the A.O held a firm conviction that the same was an amount received by her without consideration, and thus, was liable to be assessed as her income u/s.56(2)(v) of the Act. Apart from that, the A.O held the amount of Rs.15,02,867/- received by the assessee as the death claim of her ex-husband, viz. Shri K. Lalit Kumar as her income u/s. 56(2)(v) of the Act.
CIT(A) passed ex-parte order and dismissed the appeal. Being aggrieved, the present appeal is filed.
