ANGHA ANAND WARANG,BADLAPUR WEST vs. INCOME TAX OFFICER, KALYAN WEST

The brief facts of the case shows that assessee is a non- filer of return wherein information is received from ITS that assessee has deposited cash amounting to ₹12,42,400/- and ₹13,91,400/- in her savings bank account with Shamrao Vithal co-operative bank and Urban Co-operative Bank. Thus, notice under Section 148 of the Act was issued on 29th March, 2019. No response was received from assessee. Notice under Section 142(1)

Based on this, the learned Assessing Officer passed an assessment order under Section 144 of the Act making an addition of ₹26,33,800/- to the total income of the assessee by order dated 11th November, 2019.

The assessee preferred an appeal before ld CIT (A) wherein the assessee submitted that before the learned Assessing Officer assessee asked for the adjournment but same was not granted. Therefore, before the learned CIT (A) it was submitted that the remand report of the learned Assessing Officer may be obtained so that correct income of the assessee can be assessed. In The statement of fact filed before him, it was stated that assessee was only legal heir of the family. She does not have any brother or sisters and her father prepared a Will in 2003. Her father passed away in August, 2010 and the amount of deposit in the bank account is out of that. The learned CIT (A) on the basis of the statement of facts issued notices to the assessee wherein the assessee sought adjournment but ultimately did not comply and hence, the learned CIT (A) held that due to the lack of prosecution by the assessee the appeal is dismissed.

The learned Departmental Representative vehemently submitted enough opportunity has been given to the assessee to represent her case and therefore, the orders of the lower authorities may be upheld.

We have carefully considered the rival contentions and find that the learned CIT (A) has not decided the appeal on the merits of the case but due to lack of prosecution. May be assessee did not remain present before him but even then the appeal should have been decided on the merits of the case. In the statement of facts, assessee has stated that on the death of her father she was the beneficiary of Will and the money has come from that source. This aspect was though before the learned Assessing Officer as well as before the learned CIT (A) but as no documentary evidence were submitted and therefore, looking to the facts and circumstances of the case and the health of the assessee, we direct the assessee to approach the learned Assessing Officer with

In the result, the appeal of the assessee is allowed for statistical purposes.