SULEEKERE KALLEGOWDA RAJASHEKAR Vs. INCOME TAX OFFICER, WARD 1, TIPTUR

Parties Involved

Facts Summary

The assessee, Suleekere Kallegowda Rajashekar, a retired school headmaster, filed an appeal against the assessment order dated 7 November 2019 passed by the Income Tax Officer, Ward 1, Tiptur. The assessee had deposited cash aggregating to ₹ 20,33,799 in two Bank of India accounts at Tiptur. The Assessing Officer added ₹ 20,33,799 to the assessee’s income under section 69A of the Act, holding that the assessee had not produced original hostel fee receipts or other documentary evidence for the cash receipts, nor any income and expenditure statement to support the cash deposits. The assessee contended that the deposits represented hostel fees collected from students and supported by receipts issued in the name of Sri Vidya Peetha (R) Education Society, as the hostel was maintained for students of that society. The CIT(A) dismissed the assessee’s appeal.…

Legal Issues

• 1. Whether the delay in filing the appeal is condoned?
• 2. Whether the addition made by the Assessing Officer is sustainable?

Judgment Outcome

Decided in favour of Assessee.

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