Section 69A Addition Confirmed by ITAT for Unsubstantiated Cash Deposits

Seema Katar Vs ITO (ITAT Delhi) The appeal filed by the assessee against the order of the National Faceless Appeal Centre (NFAC), Delhi, for the assessment year 2017-18 was dismissed by the ITAT Delhi. The appeal arose from the assessment order dated 02.12.2019 passed under Section 143(3) of the Income Tax Act, 1961, by the Income Tax Officer, Ward 49(2), New Delhi. The assessee did not appear at the hearing, and notices sent to the address in Form No. 36 were returned as “No such person,” with no updated address provided. Consequently, the ITAT proceeded with the hearing in the absence of...