Borra Amaleswari, Machilipatnam The Income Tax Officer, Ward-1, , Machilipatnam

Last updated: 20 May 2021
Quick Summary
The Income Tax Appellate Tribunal (ITAT) considered an appeal by Smt. Borra Amaleswari concerning additions made by the Income Tax Officer (ITO) for unexplained cash deposits. The assessee had explained the deposits as proceeds from a property sale, but the Commissioner of Income Tax (Appeals) reportedly made a decision without considering this explanation. The ITAT admitted additional evidence, specifically a sale deed, and remitted the matter back to the CIT(A) for a fresh decision on the merits, directing the assessee to cooperate fully.

Court :
ITAT Visakhapatnam

Brief :
This appeal has been preferred by the assessee against the order dated 17/12/2019 passed by the Ld.Commissioner of Income Tax (Appeals) [for short, “ld. CIT(A)”],Kurnool u/sec. 250(6) of the Income Tax Act, 1961 (hereinafter referred to as "Act") for the A.Y. 2014-15.

Citation :
I.T.A. No. 40/VIZ/2020

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