SHRI NAVTEJ SINGH,FARIDKOT vs. INCOME TAX OFFICER WARD-3(3), FARIDKOT

ITA 289/ASR/2025Status: HeardITAT Amritsar10 September 2026AY 2017-184 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the assessee was not granted a reasonable opportunity to represent their case before the CIT(A). Therefore, in the interest of justice, the matter was remanded back to the AO for a fresh decision.

What were the facts?

The assessee filed a return declaring income and agricultural income. The Assessing Officer (AO) treated a cash deposit of Rs. 11,50,000/- during demonetization as unexplained money and completed the assessment ex parte. The CIT(A) upheld the ex-parte assessment.

What were the issues?

Whether the ex-parte assessment order was valid without providing a reasonable opportunity of being heard to the assessee. Whether the matter should be remanded for a fresh adjudication.

Which sections of the Income-tax Act were involved?

Section 69A,Section 144

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 J.K. Gupta, Advocate
Hearing: 08.09.2026Pronounced: 10.09.2026

PER LALIET KUMAR, JM

This is an appeal filed by the assessee feeling aggrieved by the order passed by the ld. Commissioner of Income Tax (Appeals) NFAC [in short ‘the CIT (A)’] dated 13.02.2025 for the assessment year 2017-18. 2. The brief facts of the case are that the assessee filed his Return of income on 29.03.2018 declaring total income of Rs.

ITA-289/ASR/2025 A.Y. 2017-18 2 2,45,100/-and agricultural income of Rs. 7,50,000/-Notices u/s 143(2) and 142(1) were issued and duly served upon the assessee. The assessee did not respond to the statutory noticed. Information was available with the AO that the assessee dep

The order continues below.

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