PAMMI JAISWAL,KOLKATA vs. INCOME TAX OFFICER-33(2)/KOLKATA, KOLKATA

ITA 2415/KOL/2024Status: DisposedITAT Kolkata26 June 2025AY 2018-19Bench: Shri Duvvuru RL Reddy (Vice President)1 pages
AI SummaryAllowed

What did the Tribunal hold?

The Assessing Officer treated the Rs. 54,76,300/- as unexplained cash credit under section 68 and added it to the total income. Penalty proceedings under section 271AAC(1) were also initiated. The CIT(Appeals) dismissed the assessee's appeal due to non-submission of explanations and evidence.

What were the facts?

The assessee failed to file her return of income for AY 2017-18 and deposited Rs. 54,76,300/- in her bank account which remained unexplained. The case was reopened, notices were issued under sections 147 and 148, and subsequently under section 142(1), but the assessee failed to respond or provide explanations.

What were the issues?

Whether the CIT(Appeals) was justified in dismissing the appeal without going into the merits due to non-submission of explanation by the assessee.

Which sections of the Income-tax Act were involved?

Section 147,Section 148,Section 142(1),Section 68,Section 271AAC(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘SMC’ BENCH, KOLKATA

Before: Shri Duvvuru RL Reddy, Vice-(KZ)

The present appeal is directed at the instance of assessee against the order of ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 1st October 2024 passed for Assessment Year 2018-19. 2. Brief facts of the case are that the assessee did not file her return of income for the assessment year 2017-18. As per information received through INSIGHT Portal, that 1 Pammi Jaiswal the assessee deposited Rs.54,76,300/- in Canara Bank account which re

The order continues below.

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