Anil Joseph Reddy Thumma vs. Income Tax Officer

Parties Involved

Facts Summary

The assessee, Anil Joseph Reddy Thumma, filed an appeal against the order passed by the Commissioner of Income Tax (Appeals) dated 06.06.2024 for the Assessment Year 2018-19. The order treated a cash deposit of Rs.96,15,000/- as unexplained money and an investment in foreign currency of Rs.18,53,695/- as unexplained investment. The assessee's appeal was dismissed ex-parte by the CIT(A) due to non-compliance with notices issued by the revenue authorities. The assessee argued that he and his family were affected by Covid-19 and his father passed away, which prevented him from complying with the notices. He also claimed to have sufficient sources for the deposits made in his bank account.…

Legal Issues

• 1. Whether the CIT(A) was justified in dismissing the assessee's appeal ex-parte due to non-compliance with notices?

Judgment Outcome

Decided in favour of Assessee.

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