SANKAR SINHA,GUWAHATI vs. COMMISSIONER OF INCOME TAX (APPEALS), NATIONAL FACELESS APPEAL CENTRE (NFAC) DELHI

ITA 420/GTY/2026Status: DisposedITAT Guwahati08 September 2026AY 2017-185 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal found that the assessee's claim of the bank account being fraudulently opened and operated by his ex-wife was not substantiated with documentary evidence of criminal proceedings. However, considering the overall facts, the addition was restricted.

What were the facts?

The assessee did not file a return of income. Information was received about undisclosed income of Rs. 56,24,000/- in the assessee's bank account. The Assessing Officer made an addition of Rs. 13,05,000/- on account of unexplained credit.

What were the issues?

Whether cash deposits in bank accounts, allegedly opened and operated by an ex-wife using forged documents, constitute unexplained credit in the hands of the assessee. Whether the addition made by the Assessing Officer is to be confirmed or restricted.

Which sections of the Income-tax Act were involved?

Section 139(1),Section 147,Section 144B,Section 69A,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, GUWAHATI ‘DB’ BENCH

Before: SHRI LAXMI PRASAD SAHU & SHRI YOGESH KUMAR U.S.

For Appellant: Shri Diganta Rajkhowa, AR
For Respondent: Shri Santosh Kumar Karnani, Addl. CIT
Hearing: 31.08.2026Pronounced: 08.09.2026

PER YOGESH KUMAR U.S., JUDICIAL MEMBER:

This Appeal is filed by the Assessee against the order of the NFAC, Delhi (‘Ld. CIT(A)’ for short) dated 27.02.2026 passed u/s 250 of the Income Tax Act, 1961 (“the Act”, for short) for the Assessment Year 2017-18. 2. Brief facts of the case are that, Assessee had not filed return of income u/s 139(1) of the Act. An information was received by the Assessing Officer that Assessee was in possession of undisclosed income of Rs.56,24,000/- being unaccounted credits in his bank account. Assessment proceedings-initiated u/s 147 of the Act and an Sankar Sinha; A.Y: 2017-18 Assess

The order continues below.

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