ANITA KUMARI SADH VS. ITO, WARD 58(4), NEW DELHI

Parties Involved

Facts Summary

The assessee, Anita Kumari Sadh, filed her return of income for the assessment year 2017-18 on 5th February 2018, declaring a total income of Rs. 3,36,270/-. The Assessing Officer (AO) made an addition of Rs. 6,98,000/- to her income, citing cash deposits made during the demonetization period in her bank account. The AO noted that the assessee did not comply with the requirement to supply information regarding these deposits. Upon appeal by the assessee, the Commissioner of Income Tax (Appeals) (CIT(A)) dismissed the appeal as no response was received from the assessee. The assessee then appealed to the Income Tax Appellate Tribunal (ITAT).…

Legal Issues

• 1. Erroneous opportunity of being heard by the CIT(A).
• 2. Erroneous addition of unexplained credits by the AO.
• 3. Erroneous addition under section 69A read with section 115BBE.
• 4. Erroneous initiation of penalty by the AO.
• 5. Erroneous consideration of unexplained money under section 69A.

Judgment Outcome

Decided in favour of Assessee.

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