SRINIVAS.B.S LEGAL HEIR OF SURESH,BENGALURU vs. ITO, WARD 3(3)(1), BENGALURU

ITA 1794/BANG/2026Status: DisposedITAT Bangalore21 September 2026AY 2017-187 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the CIT(A) violated the principles of natural justice by not providing the assessee with a copy of the remand report. The matter was restored to the CIT(A) for de novo adjudication after providing the remand report and an opportunity to the assessee to respond.

What were the facts?

The assessee deposited Rs. 15,47,000 in cash during the demonetisation period. The Assessing Officer treated Rs. 11,47,000 as unexplained money under Section 69A, after allowing Rs. 4,00,000 as genuine. The CIT(A) upheld this addition.

What were the issues?

Whether the CIT(A) violated principles of natural justice by not providing the assessee with a copy of the remand report. Whether the addition under Section 69A was justified based on the available evidence.

Which sections of the Income-tax Act were involved?

Section 69A,Section 250,Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, BANGALORE BENCHES, BANGALORE

Before: SHRI PRASHANT MAHARISHI & SHRI SANDEEP SINGH KARHAIL

PER SANDEEP SINGH KARHAIL, JUDICIAL MEMBER:

The legal heir of the assessee has filed the present appeal on behalf of the assessee against the impugned order dated 03/02/2026, passed under section 250 of the Income Tax Act, 1961 (“the Act”) by the learned Additional/Joint Commissioner of Income Tax (Appeals), Udaipur, [“learned A

The order continues below.

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