INCOME TAX OFFICER, DARBHANGA vs. RAJESH KUMAR, DARBHANGA

ITA 380/PAT/2025Status: DisposedITAT Patna29 July 2026AY 2018-193 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT held that the CIT(A) erred by admitting additional evidence without obtaining a remand report from the Assessing Officer. The matter was remanded back to the CIT(A) for fresh adjudication.

What were the facts?

The Assessing Officer made an addition of Rs. 32,68,57,925/- on account of cash deposits. The CIT(A) admitted additional documents filed by the assessee and deleted the addition. The Revenue appealed this decision.

What were the issues?

Whether the CIT(A) can admit additional evidence without providing the Assessing Officer an opportunity to comment via a remand report.

Which sections of the Income-tax Act were involved?

Section 69

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PATNA “DB” BENCH

Before: SHRI LAXMI PRASAD SAHU & SHRI YOGESH KUMAR U.S.

For Appellant: Shri Sanjeev Kumar Anwar, AR
For Respondent: Shri Bharat Bhusan Garg, CIT DR
Hearing: 21.07.2026Pronounced: 29.07.2026

PER YOGESH KUMAR U.S., JUDICIAL MEMBER:

This Appeal is filed by the Revenue against the order of the NFAC, Delhi (‘Ld. CIT(A)’ for short) dated 23.06.2025, passed u/s 250 of the Income Tax Act, 1961 (“the Act”, for short) for the Assessment Year 2018-19. 2. Brief facts of the case are that, an Assessment Order came to passed u/s 143(3) r.w.s. 143(3A) & 143(3B) of the Act on 26.03.2021 by making addition of Rs.32,68,57,925/- on account of cash deposits u/s 69 of the Act.Aggrieved by the Assessment Order dated Rajesh Kumar; A.Y: 2018-19 26.03.2021, Assessee preferred an Appeal before the Ld. CIT(A). The Ld. CIT(A) while deciding the first Appeal, admitted the additional documents

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 69

All 9,011 judgments and leading authorities on Section 69 →

Recent GST High Court judgments

Search GST case law →