LATE BABESH KUMAR THROUGH L/HEIR. SMT ANITA KUMARI,JAMMU vs. INCOME TAX OFFICER WARD-1, JAMMU

ITA 454/ASR/2025Status: HeardITAT Amritsar08 September 2026AY 2017-183 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal accepted the assessee's prayer and set aside the impugned order, restoring the appeal to the CIT(A) for fresh adjudication. The legal representative was directed to present and prove the assessee's case.

What were the facts?

The assessee's appeal for AY 2017-18 was confirmed by the CIT(A) due to non-compliance. The assessee's legal representative requested a remand back to the CIT(A) as the assessee had passed away.

What were the issues?

Whether the case should be remanded back to the CIT(A) for de novo adjudication due to the death of the assessee and the inability to represent the case.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “DB” BENCH, AMRITSAR

Before: HON’BLE SHRI LALIET KUMAR, JM & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

Manoj Kumar Aggarwal (Accountant Member)

1.

Aforesaid appeal on behalf of deceased assessee for Assessment Year (AY) 2017-18 arises out of an order of learned Commissioner of Income Tax (Appeals), NFAC [CIT(A)] dated 25.03.2025 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s 143(3) of the Act on 24.12.2019. In the assessment order, Ld. AO made addition of cash deposit during demonetization

period for Rs.5.80 Lacs.

The order continues below.

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