PAILA VENKATA PADMAVATHI,VISAKHAPATNAM vs. INCOME TAX OFFICER, WARD-5(3), VISAKHAPATNAM

ITA 121/VIZ/2024Status: DisposedITAT Visakhapatnam28 November 2025AY 2015-16Bench: SHRI RAVISH SOOD, HON'BLE (Judicial Member), SHRI S BALAKRISHNAN, HON’BLE (Accountant Member)1 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the assessee failed to provide sufficient evidence for the sale of trees and that the claim of gift from her husband was an afterthought. The grounds challenging the assessment proceedings and the addition on merits were dismissed.

What were the facts?

The assessee deposited a large sum of cash into her bank account, which she claimed originated from the sale of agricultural land and trees. The Assessing Officer treated a portion of the deposits as unexplained income, as the cash received from tree sales was not adequately substantiated.

What were the issues?

Whether the cash deposits in the bank account were adequately explained, and whether the assessment proceedings were validly conducted without proper notices.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 131,Section 143(2),Section 156,Section 282(1),Section 154,Section 115BBE,Section 69A,Section 10(1),Section 2(24),Section 2(1),Section 142(1),Section 292BB,Section 124

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Income Tax Appellate Tribunal, VISAKHAPATNAM “SMC” BENCH, VISAKHAPATNAM

Before: SHRI RAVISH SOOD, HON’BLE & SHRI S BALAKRISHNAN, HON’BLE

For Appellant: Shri M. Muralidhar, CA
For Respondent: Dr. Aparna Villuri, Sr.AR
Pronounced: 28.11.2025

PER SHRI S. BALAKRISHNAN, ACCOUNTANT MEMBER:

1.

This appeal is filed by the assessee against the order of Learned Commissioner of Income Tax (Appeals), National Faceless Appeal centre, Delhi [hereinafter in short “Ld.CIT(A)”] vide DIN & Order No.

I.T.A.No.121/VIZ/2024 Paila Venkata Padmavathi ITBA/NFAC/250/2023-24/10

The order continues below.

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