PITTARJI PULSES PRIVATE LIMITED (PREVIOUSLY KNOWN AS PLAZMA TIE-UP PRIVATE LIMITED),KOLKATA, WEST BENGAL vs. INCOME TAX OFFICER, WARD-9(1), KOLKATA, KOLKATA

ITA 1682/KOL/2026Status: DisposedITAT Kolkata16 September 2026AY 2018-194 pages
AI SummaryRemanded

What did the Tribunal hold?

The tribunal held that the CIT(A) committed a procedural lapse by passing the order without receiving the remand report. The matter was remitted back to the CIT(A) to procure the report, seek the assessee's reply, and decide the appeal.

What were the facts?

The Assessing Officer made an addition of Rs. 15,00,000/- on account of unexplained cash credit. The CIT(A) dismissed the assessee's appeal without waiting for a remand report from the Assessing Officer, despite having called for it.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal without obtaining the mandatory remand report from the Assessing Officer.

Which sections of the Income-tax Act were involved?

Section 68,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH,

Before: SHRI YOGESH KUMAR U.S. & SHRI RAKESH MISHRA

For Respondent: Shri Ujjawal Mandal, Sr. DR
Hearing: 14.09.2026Pronounced: 16.09.2026

PER YOGESH KUMAR U.S., JUDICIAL MEMBER:

The present Appeal is filed by the Assessee against the order of the NFAC, Delhi (‘Ld. CIT(A)’ for short) dated 06.03.2026, passed u/s 250 of the Income Tax Act, 1961 (“the Act”, for short) pertaining to the Assessment Year 2018-19. 2. Brief facts of the case are that, an Assessment Order came to be passed u/s 147 r.w.s. 144B of the Act on 19.03.2024 by making an addition of Rs.15,00,000/- on account of unexplained cash credit u/s 68 of the Act. Aggrieved by the Assessment Order dated 19.03.2024, Pittarji Pulses Pvt Ltd; A.Y: 2018-19 Assessee preferred an Appeal before the Ld. CIT(A). Before the Ld. CIT(A), Assessee produced certain docu

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 68

All 29,931 judgments and leading authorities on Section 68 →

Recent GST High Court judgments

Search GST case law →