ITA 371 of 2026 Keerthi Kamalakar

Parties Involved

Facts Summary

The assessee, Smt. Keerthi Kamalakar, filed an appeal against the order passed by the Learned Commissioner of Income Tax (Appeals) for the Assessment Year 2017-18. The assessee had filed her return of income declaring a total income of Rs. 7,04,900/-. The case was selected for scrutiny, and the Assessing Officer issued a notice under section 143(2) of the Income Tax Act, 1961. The assessee did not comply with the notices, and the Assessing Officer completed the assessment under section 143(3) of the Act, treating an amount of Rs. 14,62,716/- as unexplained money under section 69A of the Act. The assessee appealed to the Learned Commissioner of Income Tax (Appeals), who granted relief to the extent of Rs. 3,04,000/- and sustained the balance addition of Rs. 11,58,716/-. The assessee further appealed to the Income Tax Appellate Tribunal.…

Legal Issues

• 1. Delay in filing the appeal
• 2. Admission of additional evidence

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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