INCOME TAX OFFICER, JIND vs. ANKUSH DHAWAN, JIND

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ITA 230/CHANDI/2026Status: DisposedITAT Chandigarh06 August 2026AY 2022-233 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal found that the additional evidence submitted by the assessee during the first appeal required confrontation with the Assessing Officer and had a material bearing on the addition. Therefore, the CIT(A)'s action of remanding the matter was upheld.

What were the facts?

The Assessing Officer made an addition of unexplained money. During the first appeal, the assessee submitted additional evidence, leading the CIT(A) to set aside the assessment and remand it to the AO for fresh consideration.

What were the issues?

Whether the CIT(A) was justified in remanding the matter back to the AO for fresh consideration based on additional evidence submitted by the assessee during the first appeal.

Which sections of the Income-tax Act were involved?

Section 69A,Section 143(3),Section 144B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, CHANDIGARH

Before: HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM & HON’BLE SHRI RAJESH DAMODARLAL SHARMA, JM

आदेश की �ितिलिप अ�ेिषत /Copy of the Order forwarded to : 1. अपीलाथ�/Appellant 2. ��थ�/Respondent 3. आयकरआयु�/CIT 4. िवभागीय�ितिनिध/DR 5. गाड�फाईल/GF

ASSISTANT REGISTRAR

ITAT CHANDIGARH

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