KANTA DEVI,KURUKSHETRA, HARYANA vs. INCOME TAX OFFICER, KURUKSHETRA, HARYANA

ITA 1116/CHANDI/2024Status: DisposedITAT Chandigarh09 September 2026AY 2012-133 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal accepted the assessee's prayer for remand back to the AO to allow the admission of additional evidence. The impugned order was set aside, and the matter was restored to the AO for de novo adjudication.

What were the facts?

The assessee's appeal for AY 2012-13 arose from an assessment framed on best judgment basis, where the AO made an addition of Rs. 56.80 Lacs for the purchase of immoveable property. The assessee did not attend the assessment proceedings, and the CIT(A) confirmed the assessment, refusing to admit additional evidence.

What were the issues?

Whether the assessee should be allowed to produce additional evidence before the AO to substantiate the sources of cash deposits, and whether the matter should be remanded for de novo adjudication.

Which sections of the Income-tax Act were involved?

Section 147,Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, CHANDIGARH

Before: HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM & HON’BLE SHRI RAJESH DAMODARLAL SHARMA, JM

RAJESH DAMODARLAL SHARMA (Judicial Member)

1.

Aforesaid appeal by assessee for Assessment Year (AY) 2012-13 arises out of an order of learned Commissioner of Income Tax (Appeals), NFAC [CIT(A)] dated 05.08.2024 in the matter of an assessment framed by Ld. Assessing Officer [AO] on best judgment basis u/s 147 r.w.s. 144 of the Income Tax Act, 1961 on 30.12.2019. In the assessment order, Ld. AO made addition of Rs.56.80 Lacs on account of purchase

The order continues below.

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