INCOME TAX OFFICER, SASARAM vs. GAJENDRA SINGH, NOKHA

ITA 126/PAT/2026Status: DisposedITAT Patna23 July 2026AY 2017-184 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found the CIT(A)'s order to be cryptic and non-speaking, lacking proper adjudication. Therefore, the Tribunal set aside the CIT(A)'s order and remanded the matter back to the Assessing Officer for de novo assessment.

What were the facts?

The Assessing Officer made an addition of Rs. 2,76,92,622/- under Section 69A for unexplained cash credit in the bank. The CIT(A) deleted this addition, allowing the assessee's appeal.

What were the issues?

Whether the CIT(A) erred in deleting the addition made under Section 69A without proper adjudication, and if the CIT(A)'s order was cryptic and non-speaking.

Which sections of the Income-tax Act were involved?

Section 69A,Section 147,Section 144,Section 144B,Section 250,Section 145(3)

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 Nitish Tekriwal, AR
For Respondent: Shri Ravi Kant Chowdhary, Sr. DR
Hearing: 20.07.2026Pronounced: 23.07.2026

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 13.01.2026, passed u/s 250 of the Income Tax Act, 1961 (“the Act”, for short) for the Assessment Year 2017-18. 2. Brief facts of the case are that, an Assessment Order came to be passed u/s 147 r.w.s. 144 r.w.s. 144B of the Act on 04.02.2025 by making an addition of Rs.2,76,92,622/- u/s 69A of the Act on account of unexplained credit in the bank. Aggrieved by the assessment order dated 04.02.2025, Assessee preferred an Appeal before the Ld. CIT(A). Gajendra Singh; A.Y: 2017-18 The Ld. CIT(A) order dated 13.01.2026 allowed the Appeal of the Assessee.

3.

Aggrieved by

The order continues below.

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