PAPPU SINGH JAMAIT SINGH BAGGA,NAGPUR vs. INCOME TAX OFFICER, WARD 1(1), NAGPUR, NAGPUR

ITA 351/NAG/2026Status: DisposedITAT Nagpur07 August 2026AY 2020-214 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(A) had not adjudicated the issue on merit. Considering the assessee's plea of domestic difficulties and the lack of merit-based adjudication, the Tribunal restored the issue to the CIT(A) for a fresh adjudication.

What were the facts?

The assessee's case was reopened under Section 147, and the Assessing Officer made an addition of Rs. 15,96,500/- under Section 69 as unexplained investment. The CIT(A)/NFAC upheld this addition. The assessee's counsel argued that due to reasons beyond control, there was no compliance before the CIT(A).

What were the issues?

Whether the assessee should be granted another opportunity to present their case before the CIT(A) due to non-compliance caused by unforeseen circumstances, and whether the CIT(A) failed to adjudicate the appeal on merits.

Which sections of the Income-tax Act were involved?

Section 147,Section 69,Section 250(6)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, NAGPUR ‘SMC’ BENCH, NAGPUR

Before: DR.MANISH BORAD

For Appellant: Adv O/o Shri Kapil, Adv (through virtual)
For Respondent: Shri Shiv Shankar Yadav, DR (through virtual)
Hearing: 03.08.2026Pronounced: 07.08.2026

The captioned appeal at the instance of assessee pertaining to A.Y. 2020-21 is directed against the order dated 20.03.2026 framed by National Faceless Appeal Centre, Delhi (NFAC) arising out of Assessment Order dated 20.03.2025 passed u/s. 147 of the Income Tax Act, 1961 (in short ‘the Act’).

2.

Facts of the case, in brief, are that the assessee is an individual and filed his return of income on 13.02.2021 declaring total income of Rs.5,48,180/-. The case was reopened as per the provisions of section 147. Thereafter, the assessment was completed by the Assessing Officer by making addition of Rs.15,96,500/- u/s 69 as unexplained investment

The order continues below.

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