Basheer Kodumayil Abdulla vs. The Income Tax Officer

Parties Involved

Facts Summary

Basheer Kodumayil Abdulla, the appellant, filed an appeal against the Income Tax Officer, the respondent, for the assessment year 2017-2018. The appeal arose against the order of the Commissioner of Income Tax (Appeals) - National Faceless Appeal Centre (NFAC) Delhi. The appellant was unable to appear in person, leading to the case being proceeded ex-parte. The lower appellate authority upheld the Assessing Officer's action of making an unexplained cash addition of Rs.28,70,554/-. The appellant failed to justify the cash deposited in the bank, and the Assessing Officer successfully demonstrated the incorrectness of the appellant's cash flow. The appellant also failed to provide evidence of agricultural income receipts. The tribunal considered the peculiar facts and decided that a lump sum addition of Rs.18,70,554/- would meet the ends of justice.…

Legal Issues

• 1. Unexplained cash addition of Rs.28,70,554/-
• 2. Agricultural income receipts

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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