Shibani Addhya
Case No: ITA No. 2270/KOL/2025
Court: Income Tax Appellate Tribunal, 'SMC' Bench, Kolkata
Date: 12/9/2025
Parties Involved
appellantShibani Addhya
respondentIncome Tax Officer, Ward-49(1), Kolkata
Facts Summary
The assessee, Shibani Addhya, filed her return of income for the assessment year 2020-21 declaring a total income of Rs. 4,09,220/-. During the year under consideration, she purchased immovable property. Statutory notices were issued to her but no response was received. A show-cause notice was issued proposing an addition of Rs. 16,00,000/- as unexplained investment. The Assessing Officer passed an ex-parte assessment order determining the total taxable income at Rs. 20,09,220/-. The assessee ap…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the delay in filing the appeal should be condoned?
- 2. Whether the appeal should be dismissed ex-parte due to the assessee's failure to respond?