Late Sushila Koipachami (Koilpitachi) Nadar through legal heir Mr. K. Churchil vs. ITO, Ward-22(3)(6) now 22(3)(1), Mumbai

Parties Involved

Facts Summary

The assessee, Late Sushila Koipachami (Koilpitachi) Nadar, through her legal heir Mr. K. Churchil, filed an appeal against the order passed by the Commissioner of Income Tax (Appeals) NFAC, Delhi dated 16.05.2024 for the Assessment Year 2017-18. The grounds of appeal included errors in the addition of income under section 69, taxing income from other sources under section 56(2)(vi)(b), and the validity of proceedings initiated against a deceased person. The assessee argued that the addition of income was unjustified as the amount had already been added in the case of her husband, Mr. K. Koipachami. The Tribunal found that the assessee had not made any compliance before the Assessing Officer and the Commissioner of Income Tax (Appeals), leading to the dismissal of the appeal. However, the Tribunal decided to restore the case to the Commissioner of Income Tax (Appeals) for adjudication on merit, after affording the assessee an opportunity to make due compliance.…

Legal Issues

• 1. The Assessing Officer has erred in making addition u/s 69 of Rs. 27,50,000/- and collecting tax under section 115BBE at a special rate and also taxing income from other sources w/s 56(2)(vi)(b) Rs. 22,57,102/- (being difference between alleged stamp duty value and document price and the AO erred in raising disputed tax demand of Rs. 64,45,329/-)
• 2. The Appellant's name was added for the name sake to fulfill the legal requirement the appellant husband Mr. Koipachami (Koilpitachai) Kumarswamy Nadar Pan No. AEPPN 2843 D has booked flat on 19th December 2011 and has paid earnest money of Rs. 2,00,000/- vide paid A/c cheque No.268948 dated 16/12/2011.

Judgment Outcome

Decided in favour of Assessee.

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