NITESHKUMAR M KATARIYA,GONDAL vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 1(1) RAJKOT, RAJKOT

ITA 287/RJT/2025Status: DisposedITAT Rajkot21 September 2026AY 2016-174 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the matter to the CIT(A) for de novo adjudication due to the assessee's non-compliance and failure to furnish details. The assessee was directed to provide all relevant documents and comply with notices.

What were the facts?

The assessee failed to file his return of income. The AO initiated reassessment proceedings based on information about property sale and cash deposits. The assessee's explanation for cash deposits was found unsatisfactory, and the AO treated a portion as unexplained.

What were the issues?

Whether the cash deposits were adequately explained by the assessee and whether the matter should be remanded for fresh adjudication due to non-compliance.

Which sections of the Income-tax Act were involved?

Section 69A,Section 148A,Section 148,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “RAJKOT BENCH”, RAJKOT

Before: DR. B.R.R. KUMAR & SHRI SONJOY SARMA

For Respondent: Shri Gopi Nath Chaubey, Sr.DR
Hearing: 28.07.2026Pronounced: 21.09.2026

PER: DR. B.R.R. KUMAR, VICE PRESIDENT: This appeal has been filed by the assessee against the order of the Ld. Commissioner of Income-Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi (hereinafter referred to as "CIT(A)" for short) dated 11.04.2025, passed u/s 250 of the Income-tax Act, 1961, (hereinafter referred to as "the Act" for short) for the Assessment Year (AY) 2016-17. Niteshkumar M Kataria Vs. DCIT Asst.Years : 2016-17 - 2–

2.

The brief facts of the case are that assessee is an individual and had not filed his return of income for the relevant assessment year. The Assessing Officer (AO) was in possession of information that the

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 69A

All 15,297 judgments and leading authorities on Section 69A →

Recent GST High Court judgments

Search GST case law →