DARSHAN SINGH KUSHWAH,GWALIOR vs. INCOME TAX OFFICER, WARD 1(2), GWALIOR, GWALIOR

ITA 296/AGR/2026Status: DisposedITAT Agra19 August 2026AY 2015-164 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the CIT(A) was justified in remanding the matter back to the Assessing Officer under the proviso to section 251(1)(a) of the Act, as it appeared the assessment was treated as a best judgment assessment under section 144. The Tribunal found no error in the CIT(A)'s order.

What were the facts?

The assessee, engaged in the liquor business, filed a return declaring income of Rs. 4,80,750/-. The assessment was converted to complete scrutiny due to large cash deposits and mismatch in sales turnover. The Assessing Officer disallowed certain claims, determining total income at Rs. 2,85,94,246/-.

What were the issues?

Whether the CIT(A) had the power to remand the matter to the Assessing Officer under Section 251(1)(a) when the assessment order did not explicitly mention Section 144. Whether the CIT(A) erred in remanding the case back to the AO.

Which sections of the Income-tax Act were involved?

Section 251(1)(a),Section 144,Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AGRA (DB

Before: SUNIL KUMAR SINGHBRAJESH KUMAR SINGH

For Respondent: Shri Anil Kumar, Sr (DR)
Hearing: 05.08.2026Pronounced: 05.08.2026

PER: SUNIL KUMAR SINGH, JUDICIAL MEMBER

This appeal is directed against the impugned order dated 11.03.2025 passed in appeal No NFAC/2013-14/10145028 by the ld. Commissioner of Income Tax/ NFAC(Delhi) (hereinafter referred to as the “CIT(A) u/s. 250 of the Income Tax Act, 1961 (hereinafter referred to as the “Act”) for the A.Y. 2015-16, wherein ld CIT(A) has set aside the impugned assessment in exercise of power vested in him vide proviso to section 251(1)(a) of the Act.

2.

At the very outset, it is noticed that according to registry’s report, this appeal is time barred by 305 days. According to assessee’s delay condonation application on record, assessee did not receive the impugned order dated 11.03.202

The order continues below.

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