2025 (2) TMI 1652

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....ssessment order was made in the hands of Smt. Pavittar Kaur Walia on 19.12.2019. The appeal before the CIT(A) was filed well in time, but Smt. Pavittar Kaur Walia died on 27.05.2021 during Corona and the present appeal has been filed before the ITAT by her Legal Representative. The CIT(A) has not decided the appeal on merit, rather dismissed it for want of prosecution. The appellant could not lay her hand on complete details and due to that reason, assessee could not file the appeal well in time. 3. With the assistance of ld. Representative, I have gone through the record carefully. A perusal of the record would indicate that a small delay was happened on account of death of the original assessee. The Legal Heir might not be in a positio....

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.... assessee had not filed her income tax return for the A/Y 2012-13 as, the income of the assessee was below the taxable limit. As per order u/s 144 proceedings u/s 147 were initiated and notice u/s 148 was issued on 28.03.2019. As per "AO" no compliance was made and subsequent letters issued on 19.08.2019, 09.09.2019 and 20.09.2019 and subsequently a show cause notice dated 15.12.2019 issued for 17.12.2019 was also not complied with and ex-parte assessment u/s 144 was framed at an income of Rs. 32,59,450/-, which includes addition on account of unexplained time deposit treated as income from unexplained sources of Rs. 32,37,294/- and interest income of Rs. 22,152/-. The assessee late Mrs. Pavittar Kaur was an old lady of 68....

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...., the Assessing Officer added FDR No LTD No. CCD 120881 for Rs 10,79,781/-, FDR No LTD No. CCD 120882 for Rs. 5,38,866/- and again added FDR No 121386 for Rs. 16,18,647/- made after maturing of FDR No 120881 and 120882 (10,79,781/- plus 5,38,866/- plus 16,18,647/-) Rs 32,37,294/- as income of the assessee. The assessee was renewing her FDR made in 2009 only for a sum of Rs. 16,81,647/- and not 32,37,294/- as assessed in the order. All the communications sent to the assessee could not be complied with due to old age, suffering from depression, mental trauma, ill health and not being aware and conversant with the technology regarding on line assessment procedure and non activation of her email and income tax account online. 8. A p....