MD MERAJUDDIN,S/O MD. MUSTAQUE, ABARPUR KAZI TOLA, NEAR DR NEZAM vs. INCOME TAX OFFICER WARD 1(1) PATNA, LOK NAYAK BHAWAN, DAK BUNGLOW, PATNA

ITA 240/PAT/2026Status: DisposedITAT Patna14 August 2026AY 2015-20165 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(Appeals) had dismissed the appeal without examining the merits of the case. To ensure natural justice, the Tribunal remitted the matter back to the CIT(Appeals) for a fresh decision, allowing the assessee one more opportunity to present evidence.

What were the facts?

The assessee, a non-filer, deposited a large sum of cash. Despite notices, the assessee failed to provide explanations or documentation for these deposits. The Assessing Officer added the entire amount as unexplained income, which was upheld by the CIT(Appeals).

What were the issues?

Whether the CIT(Appeals) erred in dismissing the appeal ex-parte without considering the merits, and whether the assessee should be granted another opportunity to present evidence for unexplained cash deposits.

Which sections of the Income-tax Act were involved?

Section 69A,Section 148A,Section 147,Section 144,Section 144B

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 assessee against the order of ld. Commissioner of Income Tax (Appeals),

1 Md. Merajuddin National Faceless Appeal Centre (NFAC), Delhi dated 11.02.2026 passed for Assessment Year 2015-2016. 2. Brief facts of the case are that the assessee is a non-filer of retur

The order continues below.

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