New Delhi, Oct. 5 -- A taxpayer who failed to respond to multiple income-tax notices was facing additions of nearly Rs.1.55 crore to her income. In Jusbinder Kour vs ITO, ITA No. 4452/Del/2026, the Delhi bench of the Income Tax Appellate Tribunal (ITAT) has now ruled that the appellate authority cannot simply dismiss her appeal without examining the issues on merits and giving reasons.

Kour had filed her income-tax return on 4 January 2021, declaring total income of Rs.10.41 lakh, comprising salary income. The tax department subsequently received information about Rs.21.90 lakh in cash deposits and the purchase of an immovable property for Rs.74 lakh. The assessing officer (AO) sought an explanation, but Kour did not respond.

The AO the...