BANDARU PADMAJA,VISAKHAPATNAM vs. INCOME TAX OFFICER, WARD-5(1), VISAKHAPATNAM

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ITA 468/VIZ/2024Status: DisposedITAT Visakhapatnam24 September 2025AY 2013-14Bench: the Tribunal. In respect of the belated filing of the appeal, the assessee filed a petition for condonation of delay along with an affidavit and the relevant contents are scanned and pasted herein below:9 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal dismissed the assessee's appeal, upholding the additions. It found that the assessee failed to provide cogent documentary evidence to substantiate the sources of the Rs. 14,93,000/- cash deposits, the Rs. 85,512/- rental income, and the Rs. 4,20,000/- bank credits, thereby confirming the orders of the lower authorities.

What were the facts?

The assessee's appeal against additions made by the AO for Assessment Year 2013-14 was heard by the ITAT. The AO had made additions for unexplained cash deposits (Rs. 14,93,000/-), undeclared rental income (Rs. 85,512/-), and unexplained bank credits (Rs. 6,81,000/-, later contested as Rs. 14,20,000/-). These additions were largely upheld by the CIT(A). The ITAT first condoned a 208-day delay in filing the appeal.

What were the issues?

Whether additions for unexplained cash deposits, undeclared rental income, and unexplained bank credits were justified due to lack of sufficient evidence from the assessee.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 143(1),Section 143(2),Section 142(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, VISAKHAPATNAM BENCH, VISAKHAPATNAM

For Appellant: Dr. Aparna Villuri, Sr. AR

आदेशकीप्रनतनलनपअग्रेनर्त/ Copy of the order forwarded to:-

1. 1. निर्धाररती/The Assessee : Bandaru Padmaja, D.No. 3-271, Old Dairy Farm Road, Ramakrishnapuram, Visakhapatnam, Andhra Pradesh- 530012. 2. रधजस्व/ The Revenue : Income Tax Officer, Ward-5(1), O/o. ITO, Direct Taxes Building, MVP Colony, Visakhapatnam, Andhra Pradesh-530017.

3. The Principal Commissioner of Income Tax, 4. नवभधगीयप्रनतनिनर्, आयकरअपीलीयअनर्करण /DR,ITAT, Visakhapatnam.

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