RAM BHAJ,KHANAURI vs. INCOME TAX OFFICER, SUNAM ROAD, SANGRUR

ITA 582/CHANDI/2026Status: DisposedITAT Chandigarh17 September 2026AY 2015-163 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the matter to the CIT(A) for de novo adjudication after accepting the assessee's prayer for remand. The assessee is directed to plead and prove its case with supporting evidence.

What were the facts?

The Assessing Officer made an addition of Rs. 85.12 Lacs treating cash deposited in the assessee's bank account as unexplained money. The assessee's first appeal was dismissed due to non-compliance despite opportunities.

What were the issues?

Whether the assessee should be given an opportunity to present evidence to substantiate the cash deposits, and if so, the appeal should be remanded for fresh adjudication.

Which sections of the Income-tax Act were involved?

Section 69A,Section 147,Section 144,Section 144B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, CHANDIGARH

Before: HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM & HON’BLE SHRI RAJESH DAMODARLAL SHARMA, JM

For Respondent: Dr. Ranjit Kaur, Addl. CIT, Ld. Sr. DR
Pronounced: 17.09.2026

RAJESH DAMODARLAL SHARMA (Judicial Member)

1.

Aforesaid appeal by assessee for Assessment Year (AY) 2015-16 arises out of an order of learned Commissioner of Income Tax (Appeals), NFAC [CIT(A)] dated 21.01.2026 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s 147 r.w.s 144 r.w.s 144B of the Income Tax Act, 1961 on 09.01.2024. In the assessment order, Ld. AO made addition of Rs.85.12 Lacs treating the cash deposited in Bank account as U

The order continues below.

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