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104 orders · Page 3 of 3
The tribunal noted that a correct appeal for the assessee is already on record under different ITA numbers. Therefore, the current appeal, ITA No. 669/Pat/2024, was deemed defective due to the incorrect assessment year.
The Tribunal noted that the deposits were claimed to be business transactions of the husband, duly accounted for in his audited books. The Tribunal restored the issue to the Assessing Officer for verification of the husband's returns and the books of account.
The Tribunal condoned the delay in filing the appeals, acknowledging the genuine reasons of prolonged illness. The Tribunal set aside the assessment and appellate orders and restored the issues to the Assessing Officer for fresh adjudication.