SUNIL JASUJA,JABALPUR vs. INCOME TAX OFFICER WARD 2(1), JABALPUR

ITA 76/JAB/2024Status: DisposedITAT Jabalpur18 August 2026AY 2020-216 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that factual issues not raised before lower authorities cannot be adjudicated in second appeal. The assessee failed to provide convincing material to deviate from the additions made under Section 69A.

What were the facts?

The assessee declared NIL income, but additions were made for cessation of liability and unexplained agricultural income. The first appellate authority partly allowed the appeal, restricting the addition on agricultural income.

What were the issues?

Whether fresh factual claims can be raised for the first time before the Tribunal, and whether the addition under Section 69A for unexplained money is justified.

Which sections of the Income-tax Act were involved?

Section 41(1),Section 69A,Section 115BBE,Section 143(3),Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JABALPUR BENCH, MP

Before: HON’BLE SHRI KUL BHARAT & SHRI G.D. PADMAHSHALI

For Appellant: Mr Span Usrethe [‘Ld. AR’]
For Respondent: Mr Rahul Padha [‘Ld. DR’]
Pronounced: 18/08/2026

PER G. D. PADMAHSHALI; The DIN & Order No. ITBA/NFAC/S/250/2023- 24/1063367448(1) dt. 26/03/2024 passed by National Faceless Appeal Centre, Delhi [‘Ld. NFAC’] u/s 250 of the Income Tax Act, 1961 [‘the Act’] which in turn arisen from order of assessment passed by National Faceless e-Asstt. Centre, Delhi [‘Ld. AO’] u/s 143(3) of the Act anent to assessment year 2020- 21 [‘AY’] is challenged by the captioned assessee by the present appeal.

ITAT-Jabalpur Sunil Jasuja Vs ITO, W-2(1), Jabalpur ITA No. 076/JAB/2024 AY: 2020-21

2.

Briefly stated, facts of the case are that; the assessee is an individual and e-filed his return of income on 06

The order continues below.

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