Vanisri Mukta Vs. Income Tax Officer

Parties Involved

Facts Summary

The assessee, Vanisri Mukta, filed an appeal against the order passed by the Commissioner of Income Tax (Appeals) for the Assessment Year 2017-18. The assessee, a senior citizen and widow, submitted an affidavit explaining the delay in filing the appeal due to her unfamiliarity with ITAT appeal matters. The Assessing Officer had treated an amount of Rs.1,19,25,075/- as unexplained investment under Section 69 of the I.T. Act, 1961, and added it back to the total income of the assessee. The CIT(A) dismissed the appeal, stating that the assessee had not filed a return of income and had not made the required tax payment. The assessee argued that she had filed a return of income and paid the due taxes, and the Assessing Officer had wrongly invoked Section 115BBE of the Act.…

Legal Issues

• 1. Whether the assessee's appeal should be admitted despite the delay in filing?
• 2. Whether the lower authorities correctly considered the return of income filed by the assessee?
• 3. Whether the Assessing Officer correctly invoked Section 115BBE of the Act?

Judgment Outcome

Decided in favour of Assessee.

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