APOORV KARAN,BHOPAL vs. ITO,1(2),BHOPAL, BHOPAL

ITA 398/IND/2026Status: DisposedITAT Indore09 September 2026AY 2020-2117 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the order of the CIT(A) and remanded the case back for fresh adjudication. This was done because both parties agreed to a remand, and the Tribunal noted that the assessee claimed the lower authorities' orders were ex-parte and violated principles of natural justice.

What were the facts?

The Assessing Officer made an addition of Rs. 8,26,920/- under Section 69A of the Income Tax Act, 1961, treating cash deposits and bank credits as unexplained income. The assessee's first appeal before the CIT(A) was dismissed due to non-attendance and lack of satisfactory explanation for the credits.

What were the issues?

Whether the lower authorities' orders were passed ex-parte and in violation of natural justice, and if the case should be remanded for fresh adjudication.

Which sections of the Income-tax Act were involved?

Section 69A,Section 144,Section 250,Section 253

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, INDORE BENCH, INDORE

Before: SHRI PARESH M JOSHI & SHRI ARVIND SONI

For Respondent: Shri Binay Kumar Rai, Sr.DR
Hearing: 18.08.2026Pronounced: 09.09.2026

Per Paresh M Joshi, J.M:

This is an appeal filed by the Assessee under section 253 of the income tax Act 1961,[ hereinafter referred to as the Act

for the sake of brevity] before this tribunal, as & by way of a second appeal .The Assessee is aggrieved by the order

bearing No:-ITBA/NFAC/S/250/2025-26/1083325882(1)

dated 04.12.2025 passed by the Ld. CIT(A) u/s 250 of the Act, which is hereinafter referred to as the “Impugned

order”. The Relevant Assessment year is 2020-21 and the APOORV KARAN ITA No. 398/Ind/2026 - A.Y. 2020-21

corresponding previous year period is from 01.04.2019 to 31.03.2020. 2. Factual Matrix

2.

1 That as and by way of an Assessment order made u/s 147 rws 144 of the Act, the total incom

The order continues below.

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