INCOME TAX OFFICER WARD-3(1), GAYA, GAYA vs. SHAFIUDDIN KHAN, GAYA

ITA 154/PAT/2026Status: DisposedITAT Patna14 August 2026AY 2018-195 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(Appeals) did not discuss the issue on merits and allowed the appeal without proper adjudication. Therefore, the Tribunal set aside the CIT(Appeals)'s order and remitted the matter back for a fresh hearing.

What were the facts?

The assessee made significant cash deposits and withdrawals in a bank account and received brokerage income. The Assessing Officer made additions to the assessee's income due to non-compliance and lack of response to notices. The CIT(Appeals) allowed the assessee's appeal, directing deletion of additions.

What were the issues?

Whether the CIT(Appeals) properly adjudicated the appeal on merits without discussing the grounds. Whether the matter should be remanded to the CIT(Appeals) for a fresh hearing to provide an opportunity to the Revenue.

Which sections of the Income-tax Act were involved?

Section 142(1),Section 144,Section 144B,Section 147,Section 69A,Section 69C

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA-PATNA ‘e-COURT’, DB, KOLKATA

Before: Shri Duvvuru RL Reddy, Vice-(KZ) & Shri Laxmi Prasad Sahu

Per Duvvuru RL Reddy, Vice-President (KZ):- The present appeal is directed at the instance of Revenue against the order of Id. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 09.01.2026 passed for Assessment Year 2018-2019. 1 Shafiuddin Khan

2.

None appeared on behalf of the respondent-assessee at the time of hearing. The

The order continues below.

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