SHASHANK PRIYADARSHI L/H OF JAYABALA,PATNA vs. DC/AC, CIR-4, PATNA, PATNA

ITA 583/PAT/2025Status: DisposedITAT Patna10 August 2026AY 2016-179 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal. The matter was remitted back to the AO for a de novo assessment, directing the assessee to substantiate the capital with cogent documents.

What were the facts?

The assessee's appeal was filed late due to the death of the original assessee and the subsequent transition for the legal heir. The Assessing Officer (AO) made an addition of 10% of the increased capital, considering it an unexplained cash credit.

What were the issues?

Whether the CIT(A) erred in disposing of the appeal without granting a proper opportunity of hearing and whether Section 68 was correctly applied to the opening capital balance.

Which sections of the Income-tax Act were involved?

Section 68,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “DB” BENCH, PATNA

Before: SHRI DUVVURU RL REDDY, VP & SHRI LAXMI PRASAD SAHU, AM

For Respondent: Shri Ravi Kant Chowdhary, DR
Hearing: 28.07.2026Pronounced: 10.08.2026

Per Laxmi Prasad Sahu, AM:

This appeal is filed by the assessee against the orders passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) by the NFAC, Delhi [hereinafter referred to as “the Ld. CIT(A)] dated 16.09.2025, ITBA/NFAC/S/250/2025-26/1080784722(1). The assessee has raised following grounds of appeal: Shashank Priyadarshi L/H of Jayabala; A.Y. 2016-17 “1. The Appellant craves to submit that the delay in filing of the Appeal may kindly be condoned The Appellant was not in receipt of any of the notices that were served on the mentioned email ids as the same was not known to the assessee. No physical letters or notices were ever received by the assessee. The notice u/

The order continues below.

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