SARTAJ AHMAD SOFI,AISHMUQAM vs. INCOME TAX OFFICER WARD, ANANTNAG

ITA 691/ASR/2024Status: HeardITAT Amritsar10 September 2026AY 2017-20183 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the assessee needed another opportunity to present their case. Therefore, the order of the CIT(A) was set aside, and the matter was remanded back to the AO for a fresh decision.

What were the facts?

The assessee contended that the additions made by the AO on account of unexplained money from undisclosed sources were based on presumptions and represented sales made during the year. The assessee also claimed that no reasonable opportunity was given to argue the appeal before the CIT(A).

What were the issues?

Whether additions on account of unexplained money were justified and whether the assessee was denied a reasonable opportunity of being heard.

Which sections of the Income-tax Act were involved?

Section 69A,Section 115BBE

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DIVISION BENCH, AMRITSAR

Before: SHRI LALIET KUMAR & SHRI MANOJ KUMAR AGGARWAL

For Appellant: Shri Oumaise Ahmad, CA
Hearing: 09.09.2026Pronounced: 10.09.2026

PER LALIET KUMAR, JM This appeal is directed against the order of the learned Commissioner of Income-tax (Appeals), National Faceless Appeal Centre, Delhi, dated 23.10.2024, for assessment year 2017-18. 2. At the outset, the ld. counsel for the assessee stated that the learned Commissioner of Income Tax (Appeals), has erred in upholding the additions made by the Id. AO on account of it being

ITA-691/ASR/2024 A.Y. 2012-13 2 unexplained money from undisclosed sources by applying the 1332680 provisions of section 69A r.w.s 115BBE of the Act on the basis of presumptions while as the same represents the Sales made during the

The order continues below.

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