BARIGALA SAROJA,GUNTUR vs. INCOME TAX OFFICER, WARD-2(1), GUNTUR
Facts
The assessee made substantial cash deposits during the demonetization period, leading the AO to make a best judgment assessment of Rs. 3,66,86,930/- as unexplained money under Section 69A after the assessee failed to respond to notices and filed an invalid return. The assessee appealed this order to CIT(A)-NFAC with a delay of 402 days, which was dismissed in limine due to unsubstantiated reasons for the delay. The current appeal is against this dismissal.
Held
The Income Tax Appellate Tribunal condoned the delay of 402 days in filing the appeal before the CIT(A)-NFAC, accepting the assessee's reason of ill health. The Tribunal remitted the matter back to the CIT(A)-NFAC for fresh adjudication on merits, with a direction for the assessee to cooperate.
Key Issues
1. Condonation of delay in filing appeal before the Commissioner of Income Tax (Appeals). 2. Validity of best judgment assessment and addition of unexplained cash deposits under Section 69A of the Income Tax Act.
Sections Cited
144, 142(1), 139(4), 133(6), 69A, 249(2), 249(3)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, VISAKHAPATNAM BENCH, VISAKHAPATNAM
आदेशकीप्रनतनलनपअग्रेनर्त/ Copy of the order forwarded to:- 1. निर्धाररती/The Assessee : Barigala Saroja, D.No. 1-604/302, Sarada Residency, Kothapet, Mangalagiri, Guntur, Andhra Pradesh-522503. 2. रधजस्व/ The Revenue : Income Tax Officer, Ward-2(1), O/o. ITO, Lakshmipuram Main Road, Guntur, Andhra Pradesh- 522006. 3. The Principal Commissioner of Income Tax, 4. नवभधगीयप्रनतनिनर्, आयकरअपीलीयअनर्करण,हैदरधबधद . DR,ITAT, Visakhapatnam / 5. The Commissioner of Income Tax गधर्ाफ़धईल / Guard file 6.
आदेशधिुसधर / BY ORDER
Sr. Private Secretary ITAT, Visakhapatnam.