In the presence of reasonable cause assessee can be consider to send back the matter to the file of AO

Last updated: 05 March 2012

Court :
INCOME TAX APPELLATE TRIBUNAL

Brief :
Briefly stated facts of the case are that the assessee is an individual carrying on business of civil constructions and commission on sale of flats and miscellaneous income. She filed return declaring a total income of Rs.2,02,357/-. However, the assessment was completed at an income of Rs.13,00,780/- including the addition of Rs.10,75,000/- on account of unexplained cash credit and Rs.23,424/- on account disallowance of interest vide order dated 12.12.2008 passed u/s 143(3) of the Income Tax Act, 1961(the Act). On appeal, the ld. CIT(A), after sending notice through Speed Post/Ad to the appellant, which was received back to the office of the CIT(A) with postal remark “unclaimed” proceeded to decide the appeal ex-parte on the basis of material available on record. The ld.CIT(A) while confirming the additions made by the AO dismissed the appeal filed by the appellant

Citation :
Mrs.Nancy V.Silva,701 Silver Niche 45,St.Francis Avenue,Santacruz (West), Mumbai-400054 PAN:AAPPS5830H APPELLANT V/s Deputy Commissioner of Income Tax 9(3),Mumbai.RESPONDENT

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