Amreen vs. Income Tax Officer
Case No: ITA No.5047/Del/2024 & ITA No.5048/Del/2024
Court: Income Tax Appellate Tribunal, Delhi Bench ‘A’
Date: 2/24/2025
Parties Involved
AppellantAmreen
RespondentIncome Tax Officer, Ward-1(1)(1), Aaykar Bhawan, Meerut
Facts Summary
The assessee, Amreen, a non-filer of Income Tax Returns, had substantial credits in her ICICI Bank saving account for the Assessment Years 2013-14 and 2014-15. The bank flagged these transactions as suspicious and filed Suspicious Transaction Reports, which were marked to the Income Tax Department. Based on this information, the assessments were reopened under section 148 of the Income Tax Act, 1961. The assessee failed to provide satisfactory explanations or evidence for these credits, leading …
Decision in favour of
Assessee
Legal Issues
- 1. Whether the delay in filing appeals before the CIT(A) should be condoned.
Precedents Relied Upon
13 precedents cited in this judgement.