SUSHEELA,BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, BANGALORE

ITA 1183/BANG/2026Status: DisposedITAT Bangalore22 September 2026AY 2018-194 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal, considering the assessee's explanation of a change of auditor and the submission of additional evidence for the first time, decided to grant one more opportunity to the assessee to appear before the AO with supporting documents.

What were the facts?

The assessee, an individual, failed to file her income tax return and did not respond to notices from the AO and CIT(A). The AO treated cash deposits and payments to Karnataka State Beverages Corporation as unexplained expenditure and money under Sections 69C and 69A respectively.

What were the issues?

Whether the additions made by the AO were sustainable without providing the assessee an opportunity to explain the source of funds and expenditures, especially when additional evidence was produced before the Tribunal.

Which sections of the Income-tax Act were involved?

Section 69C,Section 69A,Section 148,Section 142(1),Section 147,Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, BANGALORE BENCHES, BANGALORE

Before: SHRI PRASHANT MAHARISHI, VICE – & SHRI SOUNDARARAJAN K.

For Respondent: Shri Pradeep S., Addl.CIT – DR

PER SHRI SOUNDARARAJAN K., JUDICIAL MEMBER:

This is an appeal filed by the assessee challenging the order of the NFAC, Delhi dated 29/01/2026 in respect of the A.Y. 2018-19. 2. The brief facts of the case are that the assessee is an individual and not filed her return of income. The AO based on the information that the 1 Ms. Susheela

assessee had made cash deposits and also based on the TCS statement, proposed to re

The order continues below.

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