Gani Lathifsahib Shakila Banu Vs ITO (ITAT Chennai)
The Income Tax Appellate Tribunal (ITAT), Chennai Bench, has condoned a 465-day delay and remanded the appeal of Gani Lathifsahib Shakila Banu back to the Assessing Officer (AO). The case pertains to an addition made under Section 69A of the Income Tax Act for unexplained cash deposits during the demonetization period (A.Y. 2017-18).
The Tribunal noted that the assessee had not made any representation before the AO or the Commissioner of Income Tax (Appeals), resulting in the addition being made for want of evidence. The delay in filing the appeal was condoned after the assessee cited the filing of a writ petition, as directed by the Madras High Court (in W.P.(MD) No.5477 of 2025 on March 19, 2025), and a period of medical treatment.
Crucially, the assessee presented a bank statement before the ITAT that was not previously on record with the lower authorities. Given the new evidence, and with no objection from the Departmental Representative, the ITAT allowed the matter to be remanded. This action grants the assessee an opportunity to file the bank statements and any other supporting evidence before the AO for fresh consideration. The appeal was allowed for statistical purposes.
