TRUEMAN PASSAH,JOWAI, JAINTIA HILLS, MEGHALAYA vs. ITO, WARD-2, SHILLONG, KHARMALKI ROAD, SHILLONG, MEGHALAYA

ITA 181/GTY/2026Status: DisposedITAT Guwahati14 September 2026AY 2016-177 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal due to reasonable cause. Given the assessee's consistent non-representation, the Tribunal remitted the issue back to the Assessing Officer for a fresh decision after providing the assessee with a reasonable opportunity to be heard and present supporting documents.

What were the facts?

The assessee's case was reopened due to alleged escaped income from the purchase of immovable property. The assessee failed to provide satisfactory explanations for the source of Rs. 62,50,000/- deposited in their bank account, leading to an addition under Section 69A. The assessee did not appear at any stage of the assessment or appeal proceedings.

What were the issues?

Whether the addition made under Section 69A for unexplained cash deposits is sustainable without proper representation from the assessee. The primary issue is the lack of opportunity for the assessee to explain the source of funds.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 69A,Section 148,Section 144B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “DB” BENCH, GAUHATI

Before: Shri Laxmi Prasad Sahu & Shri Yogesh Kumar US

Per LAXMI PRASAD SAHU, ACCOUNTANT MEMBER:

This is an appeal filed by the assessee against the order passed by the NFAC Delhi in (hereinafter referred to as a Ld. CIT(A) dated 29.08.2024 DIN &f Order No. ITBA/NFAC/S/250/2024-25/1068118605(1) u/s 147r.w.s144 of the Act on the following grounds of appeal:-

2.

Briefly stated the facts of the case of the assessee filed retu

The order continues below.

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