MOHAMMED FASIULLA SHARIF,BENGALURU vs. ITO, WARD-1(2)(2), BANGALORE

ITA 288/BANG/2025Status: DisposedITAT Bangalore30 June 2025AY 2017-18Bench: SHRI WASEEM AHMED (Accountant Member), SHRI SOUNDARARAJAN K. (Judicial Member)1 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal noted that the AO made additions without verifying the return filed by the assessee, and the assessee's failure to appear was due to medical reasons. Consequently, the Tribunal decided to grant one more opportunity.

What were the facts?

The assessee, engaged in a Tours & Travels business, was assessed ex-parte for AY 2017-18. The AO treated cash deposits and savings bank interest as unexplained income. The assessee claimed to have filed the return and audit report but could not appear due to ill health, and also failed to respond to notices from the AO and CIT(A).

What were the issues?

Whether the ex-parte assessment based on unexplained cash deposits is valid when the assessee claims to have filed returns and provided explanations for delays due to illness.

Which sections of the Income-tax Act were involved?

Section 144,Section 69A,Section 194A,Section 142(1),Section 44AB,Section 139(4),Section 119(2(b)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘B’ BENCH : BANGALORE

Before: SHRI WASEEM AHMED & SHRI SOUNDARARAJAN K.

For Appellant: Shri S. Phani Kumar, CA
For Respondent: Shri Subramanian .S, JCIT-DR

PER SOUNDARARAJAN K., JUDICIAL MEMBER

This is an appeal filed by the assessee challenging the order of the NFAC, Delhi dated 16/12/2024 in respect of the A.Y. 2017-18 and raised the following grounds: 2. The brief facts of the case are that the assessee is a non-filer and therefore notice u/s. 142(1)(i) was issued on 09/03/2018. The assessee had not filed his return of income inspite of the fact that the assessee had cash deposits into his bank accounts. Thereafter a reminder notice was issued to the assessee for which also the assessee had not responded and therefore the AO had made the best judgement assessment u/s. 144 of the Act.

The order continues below.

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