SUDHANSHU BHUSAN KAR,NASADIPUR, KENDRAPARA vs. INCOME TAX OFFICER, KENDRAPARA WARD, KENDRAPARA

ITA 525/CTK/2026Status: DisposedITAT Cuttack16 September 2026AY 2017-183 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal noted that the CIT(A) had not examined the assessee's explanations in detail. Therefore, to ensure justice, the assessee was granted another opportunity to submit evidence before the CIT(A) for fresh adjudication.

What were the facts?

The Assessing Officer made additions for unexplained cash deposits and excess cash deposits during demonetization. The assessee's appeal before the CIT(A) was dismissed, and the assessment was ex-parte as the assessee claimed not to have received hearing notices.

What were the issues?

Whether the CIT(A) properly considered the assessee's explanations regarding cash deposits and VAT collections when the assessment was ex-parte and additional evidence was rejected.

Which sections of the Income-tax Act were involved?

Section 69A,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “CUTTACK” BENCH:

Before: Shri George Mathan & Shri Gopalan Gurusamy

Per Gopalan Gurusamy, AM:

This is an appeal preferred by the assessee against the order of the Ld. Commissioner of Income Tax (Appeals)-NFAC, Delhi (hereinafter referred to as the “Ld. CIT(A)”] passed u/s 250 of the Act dated 17.03.2026 for the AY 2017-18. 2 Assessment Year: 2017-18 Sudhanshu Bhusan Kar

2.

The Assessing Officer in his assessment order dated 24.12.2019 made addition of Rs. 23,50,000/- u/s 69A of the Act being unexplained cash deposit during demonetization period and also Rs. 14,73,089/- towards excess cash deposits in the bank account. The assessment was completed in an ex-p

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 →