Gollo Tara vs ITO Ward, North Lakhimpur

Parties Involved

Facts Summary

The assessee deposited a sum of Rs. 18,00,000/- during the demonetization period in her bank account. The assessee did not file her return of income for the Assessment Year 2017-18. Notice under section 142(1) of the Income Tax Act was issued on 13.03.2018, and a final notice was issued on 21.05.2019. The jurisdiction was transferred to the Income Tax Officer, Ward-1, Tezpur. The assessee filed a written submission on 25.09.2019. The Assessing Officer observed substantial cash deposits and issued a show-cause on 15.11.2019. The assessee did not respond, leading to the assessment of unexplained money under section 144 of the Act. The assessee appealed to the Commissioner of Income-Tax, National Faceless Appeal Centre (NFAC), Delhi, which was dismissed. The assessee then filed an appeal before the Tribunal.…

Legal Issues

• 1. Whether the order of the Commissioner of Income-Tax, National Faceless Appeal Centre (NFAC), Delhi is bad in law and on facts?
• 2. Whether the assessee was given a reasonable opportunity to be heard?

Judgment Outcome

Decided in favour of Assessee.

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