VARSHITA JAIN,HYDERABAD vs. DCIT., CIRCLE-5(1), HYDERABAD

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ITA 1169/HYD/2025Status: DisposedITAT Hyderabad31 October 2025AY 2017-187 pages
AI SummaryRemanded

What did the Tribunal hold?

The tribunal found substance in the assessee's reason for non-participation and set aside the orders of the CIT(A) and AO. The matter has been restored to the AO for fresh adjudication, directing the AO to provide the assessee a reasonable opportunity to submit evidence and substantiate her claims regarding the source of the cash deposits.

What were the facts?

The assessee's case was selected for limited scrutiny to verify cash deposits made during the demonetization period. The Assessing Officer completed an ex-parte assessment, adding Rs. 14,72,548/- as unexplained cash deposits under Section 69A, due to the assessee's non-compliance with notices. The assessee appealed, claiming she could not respond to notices due to marriage and relocation to the USA, and that the deposits were sourced from past savings, marriage gifts, and matured fixed deposits. The CIT(A) upheld the AO's order.

What were the issues?

Whether the ex-parte assessment under Section 144 was justified given the assessee's inability to participate, and the proper verification of the source of cash deposits made during demonetization.

Which sections of the Income-tax Act were involved?

Section 144,Section 69A,Section 143(2),Section 142(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, Hyderabad ‘B-SMC’ Bench, Hyderabad

आदेशक���त�ल�पअ�े�षत/ Copy of the order forwarded to:- 1. �नधा�रती/The : Varshita Jain, 5-8-50/2/1, Fathe Sultan Lane, Opp Nandanam Apartments, Nampally, Assessee Hyderabad, GPO, Hyderabad-500001. 2. राज�व/ : DCIT, Circle-5(1), Hyderabad. The Revenue 3. The Principal Commissioner of Income Tax, Hyderabad. 4. �वभागीय��त�न�ध, आयकरअपील�यअ�धकरण /DR,ITAT, Hyderabad. 5. The Commissioner of Income Tax 6. गाड�फ़ाईल / Guard file

आदेशानुसार / BY ORDER

Sr. Private Secretary ITAT, Hyderabad.

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