NAGALAKSHMI SUREKANTHAM MUKKU,VISAKHAPATNAM vs. INCOME TAX OFFICER, WARD 2(1), VISAKHAPATNAM

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ITA 12/VIZ/2024Status: DisposedITAT Visakhapatnam08 August 2025AY 2017-18Bench: the Ld. CIT(A).6 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal observed that the assessee had presented certain documents, like ledgers, that were not adequately considered by the lower authorities. Consequently, the case was remitted back to the Ld. CIT(A) to decide the matter afresh on merits, granting the assessee a final opportunity to produce all relevant documents and evidence.

What were the facts?

The assessee's case was selected for scrutiny for AY 2017-18 due to cash deposits of Rs. 79,19,160/- in her SBI account. The Assessing Officer (AO) made an addition under Section 69A, citing a lack of documentary evidence for the assessee's claim that her husband made these deposits on behalf of clients for payments to GVMC. The Ld. CIT(A) upheld this addition.

What were the issues?

Whether the addition of Rs. 79,19,160/- made under Section 69A for unexplained cash deposits in the assessee's bank account was justified given the lack of sufficient documentary evidence presented to the lower authorities.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 143(2),Section 142(1),Section 69A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, VISAKHAPATNAM BENCH, VISAKHAPATNAM

For Appellant: Dr. Aparna Villuri, Sr. AR

आदेशकी�ितिलिपअ�ेिषत/ Copy of the order forwarded to:- 1. िनधा�रती/The Assessee : Nagalakshmi Surekantham Mukku, D.No. 43-14-12, Railway New Colony, Visakhapatnam, Andhra Pradesh- 530016. 2. राज�/ The Revenue : Income Tax Officer, Ward-2(1), Infinity Towers, Visakhapatnam, 3. The Principal Commissioner of Income Tax, िवभागीय�ितिनिध, आयकरअपीलीयअिधकरण 4. . Visakhapatnam , ITAT , DR / 5. The Commissioner of Income Tax 6. गाड�फ़ाईल / Guard file

आदेशानुसार / BY ORDER

Sr. Private Secretary ITAT, Visakhapatnam.

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