BACHAN KAUR,PEHOWA, KURUKSHETRA vs. INCOME TAX OFFICER, WARD-1, KURUKSHETRA, INCOME TAX DEPARTMENT, KURUKSHETRA

PDF · subscribers
ITA 715/CHANDI/2023Status: DisposedITAT Chandigarh13 September 2024AY 2010-11Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)3 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal noted the assessee's circumstances (illness and husband's death) which prevented diligent pursuit of proceedings. Therefore, the impugned order was set aside and the case was remanded to the CIT(A) for a final opportunity to present contentions.

What were the facts?

The assessee's case was reopened due to cash deposits in her bank account. In the absence of explanation, the AO made an addition, which was confirmed by the CIT(A) also ex-parte. The assessee appealed to the ITAT.

What were the issues?

Whether the lower authorities erred in passing ex-parte orders without granting sufficient opportunity to the assessee, and whether the addition made under Section 69 was justified.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 69

AI-generated summary — verify with the full judgment below

6.

In result, the impugned order is set aside as and by way of remand.

7.

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

More judgments on Section 147

All 49,210 judgments and leading authorities on Section 147 →

Recent GST High Court judgments

Search GST case law →